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population, determined under ORS 190.510 to 190.590 last preceding such apportionment, bears to
the total population of the state.
(3) The moneys appropriated to the Department of Transportation under subsection (1) of this
section shall be distributed and transferred to the [ Elderly and Disabled Special Transportation Fund
established by ORS 391.800 ] Statewide Transportation Improvement Fund established in ORS
184.751 at the same time as the cigarette tax moneys are distributed to cities and counties under
this section.
(4) Of the moneys credited to the General Fund under subsection (1) of this section, 51.92 per-
cent shall be dedicated to funding the maintenance and expansion of the number of persons eligible
for the medical assistance program under ORS chapter 414, or to funding the maintenance of the
benefits available under the program, or both, and 5.77 percent shall be credited to the Tobacco Use
Reduction Account established under ORS 431A.153.
(5) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (4)
shall be paid over to the State Treasurer to be held in a suspense account established under ORS
293.445. After the payment of refunds, the balance shall be credited to the Oregon Health Authority
Fund established by ORS 413.101 and shall be used to provide the services described in ORS 430.630.
SECTION 11. If chapter 525, Oregon Laws 2019 (IRR 402), is approved by the voters at the
general election held throughout this state on November 3, 2020, ORS 323.455, as amended by sec-
tion 4, chapter 525, Oregon Laws 2019, is amended to read:
323.455. (1) All moneys received by the Department of Revenue from the tax imposed by ORS
323.030 (1) shall be paid over to the State Treasurer to be held in a suspense account established
under ORS 293.445. The department may pay expenses for administration and enforcement of ORS
323.005 to 323.482 out of moneys received from the tax imposed under ORS 323.030 (1), after all
amounts available under section 3, chapter 525, Oregon Laws 2019, for expenses for administration
and enforcement of ORS 323.005 to 323.482 have been used. Amounts necessary to pay administrative
and enforcement expenses are continuously appropriated to the department from the suspense ac-
count. After the payment of administrative and enforcement expenses and refunds, 89.65 percent
shall be credited to the General Fund, 3.45 percent is appropriated to the cities of this state, 3.45
percent is appropriated to the counties of this state and 3.45 percent is continuously appropriated
to the Department of Transportation for the purpose of financing and improving transportation ser-
vices for [ elderly individuals ] older adults and individuals with disabilities [ as provided in ORS
391.800 to 391.830].
(2) The moneys appropriated to cities and counties under subsection (1) of this section shall be
paid on a monthly basis within 35 days after the end of the month for which a distribution is made.
Each city shall receive such share of the money appropriated to all cities as its population, as de-
termined under ORS 190.510 to 190.590 last preceding such apportionment, bears to the total popu-
lation of the cities of the state, and each county shall receive such share of the money as its
population, determined under ORS 190.510 to 190.590 last preceding such apportionment, bears to
the total population of the state.
(3) The moneys appropriated to the Department of Transportation under subsection (1) of this
section shall be distributed and transferred to the [ Elderly and Disabled Special Transportation Fund
established by ORS 391.800] Statewide Transportation Improvement Fund established in ORS
184.751 at the same time as the cigarette tax moneys are distributed to cities and counties under
this section.
(4) Of the moneys credited to the General Fund under subsection (1) of this section, 51.92 per-
cent shall be dedicated to funding the maintenance and expansion of the number of persons eligible
for the medical assistance program under ORS chapter 414, or to funding the maintenance of the
benefits available under the program, or both, and 5.77 percent shall be credited to the Tobacco Use
Reduction Account established under ORS 431A.153.
(5) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (4)
shall be paid over to the State Treasurer to be held in a suspense account established under ORS
Enrolled Senate Bill 1601 (SB 1601-A) Page 7
Cite this record
Oregon Legislative Assembly. SB 1601 (2020 first special session), enrolled, PDF p. 7. Retrieved 2026-09-27. https://olis.oregonlegislature.gov/liz/2020S1/Downloads/MeasureDocument/SB1601/Enrolled#page=7. Preserved SHA-256: 2b6ed2ba08b029b011e1fe4eee10a210b4668a2f00fc6c2aa592b76e5db2eb74. Atlas edition: institutional-studies-2026-09-27-stif-v2.