ORS 475A.714: Suspense account; payment of expenses; crediting balance to Oregon Psilocybin Account.

(1) All moneys received by the Department of Revenue under ORS 475A.658 to 475A.714 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 475A.658 to 475A.714 out of moneys received from the tax imposed under ORS 475A.662. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

      (2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department under this section to the Oregon Psilocybin Account established under ORS 475A.710. [2021 c.1 §127]

AUTHORITY OF CITIES AND COUNTIES TO PROHIBIT ESTABLISHMENT OF PSILOCYBIN-RELATED BUSINESSES