Oregon Revised Statutes

Or. Rev. Stat. § 320.100 (2026)

Distribution of tax receipts

✓ current as of May 2026

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320.100 Distribution of tax receipts. (1) All moneys received from the taxes imposed under ORS 320.011 and 320.012, including penalties, shall be paid by the Department of Revenue in the following manner:

(a) Seventy-five percent (75%) of the moneys shall be credited, appropriated or remitted as follows:

(A) Forty-three and two-tenths percent (43.2%) thereof shall be credited to the General Fund to be available for payment of general governmental expenses.

(B) Nine and seven-tenths percent (9.7%) is continuously appropriated to the Higher Education Coordinating Commission to pay the expenses of state and local programs of the Oregon Youth Corps established under ORS 660.450 to 660.463.

(C) Forty-seven and one-tenth percent (47.1%) thereof shall be remitted to the county treasurers of the several counties of the state. Each county shall receive such share of the moneys as its population, determined by Portland State University, bears to the total population of the counties of the state, as determined by the census last preceding such apportionment.

(b) Twenty-five percent (25%) of the moneys shall be continuously appropriated to the Higher Education Coordinating Commission to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 660.450 to 660.463.

(2) All revenues received under this section by the treasurers of the several counties shall be placed in the general fund of each county to be expended by the county courts or the board of county commissioners of the several counties for general governmental expenses. [Amended by 1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989 c.786 §3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7; 2013 c.768 §133a; 2019 c.209 §6; 2025 c.36 §12]

Notes of Decisions

Cited in 1 case, 1970–1970 · leading case: Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970).

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Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970). · cites it 3× “210, refunds from the State Welfare Commission, and anticipated privilege taxes to be paid to it by the state pursuant to ORS 320.100. Prior to 1965, the moneys paid by the state to the county on account of the alcoholic beverage tax were required to be deposited in the county…”

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