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Oregon Rev. Stat.
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.628 - Disposition of proceeds of tax imposed on oral nicotine products.
Universal Citation:
OR Rev Stat § 323.628 (2025)
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The balance of moneys received by the Department of Revenue under the tax imposed on oral nicotine products under ORS 323.508, after payment of expenses, refunds and credits under ORS 323.625, shall be distributed as follows:
(1) One-third of the moneys shall be deposited in the Landscape Resiliency Fund established under ORS 477.502; and
(2) Two-thirds of the moneys shall be deposited in the Community Risk Reduction Fund established under ORS 476.396. [2025 c.581 §3]
Note: 323.628 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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