(1) Amounts collected by the Department of Revenue under ORS 431A.198 shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445.\n(2) From moneys held in the suspense account, the department may pay expenses for the administration and enforcement of ORS 431A.190 to 431A.216 and the collection of fees under ORS 431A.190 to 431A.216. Refunds, including refunds of erroneous overpayments or refunds of other moneys received in which the department has no legal interest, shall be paid out of the suspense account.\n(3) Amounts necessary to make payments as described in subsection (2) of this section are continuously appropriated to the department from the suspense account. [2021 c.586 §10]
Oregon Legal Code