Note: The amendments to 323.625 by section 13, chapter 525, Oregon Laws 2019, were referred to the people for their approval or rejection at the regular general election to be held throughout this state on November 3, 2020. See section 22, chapter 525, Oregon Laws 2019. If chapter 525, Oregon Laws 2019, is approved by the people, the amendments apply to tobacco products tax reporting periods beginning on or after January 1, 2021. See section 17, chapter 525, Oregon Laws 2019. The text that, if chapter 525, Oregon Laws 2019, is approved by the people, applies to tax reporting periods beginning on or after January 1, 2021, is set forth for the user’s convenience. All moneys received by the Department of Revenue under ORS 323.500 to 323.645 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for administration and enforcement of ORS 323.500 to 323.645 out of moneys received from the taxes imposed under ORS 323.505 and 323.565. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, and except as provided in section 14, chapter 525, Oregon Laws 2019, the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153.

Note: Chapter 525, Oregon Laws 2019, was referred to the people for their approval or rejection at the regular general election to be held throughout this state on November 3, 2020. See section 22, chapter 525, Oregon Laws 2019. The text of section 14, chapter 525, Oregon Laws 2019, that will take effect if chapter 525, Oregon Laws 2019, is approved by the people, is set forth for the user’s convenience.

Sec. 14. All moneys received by the Department of Revenue under the tax imposed on inhalant delivery systems by ORS 323.505 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. After the payment of refunds or credits arising from erroneous overpayments, the remaining balance shall be distributed as follows:

(1) 90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services.

(2) 10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine.

[2019 c.525 §14]