(1) The Emergency Communications Account is established in the State Treasury, separate and distinct from the General Fund. All moneys received by the Department of Revenue pursuant to ORS § 403.200 to 403.230 and interest thereon must be paid to the State Treasurer to be held in a suspense account established under ORS § 293.445.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) After payment of refunds:

(a) Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering the 9-8-8 coordinated crisis services tax, not to exceed 0.6 percent of tax collections under ORS § 403.200 (1)(b), are continuously appropriated to the department; and

(b) The balance of the moneys received must be paid into the State Treasury and credited to the:

(A) Emergency Communications Account with respect to tax paid under ORS § 403.200 (1)(a); and

(B) 9-8-8 Trust Fund established in ORS § 430.624 with respect to tax paid under ORS § 403.200 (1)(b).

(3) Interest earned by the Emergency Communications Account must be credited to the 9-1-1 Subaccount established under subsection (4) of this section. All moneys in the Emergency Communications Account are continuously appropriated to the Oregon Department of Emergency Management and must be used for the purposes described in ORS § 403.240.

(4) The 9-1-1 Subaccount is established as a subaccount of the Emergency Communications Account. Thirty-five percent of the amount in the Emergency Communications Account on the date of distribution must be credited to the 9-1-1 Subaccount. Interest earned by the subaccount must be credited to the subaccount. All moneys in the subaccount are continuously appropriated to the Oregon Department of Emergency Management and must be used for the purposes described in ORS § 403.240 (3), (4) and (5). [Formerly 401.806; 2015 c.247 § 23; 2019 c.653 § 7; 2021 c.539 § 67; 2023 c.251 § 9]