72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1835
A-Engrossed
House Bill 2532
Ordered by the House August 11
Including House Amendments dated August 11
Sponsored by Representative NELSON
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
{ - Requires agencies and entities to identify surplus
property and state value of property. Requires Legislative
Assembly to deduct value of identified property from budget for
agency or entity. - }
{ - Requires Legislative Fiscal Office to issue statement
prior to vote on budget bill stating whether another budget bill
for same agency has been voted on in current session. - }
{ + Authorizes transfer of certain cigarette and tobacco
products tax revenues to Department of Revenue Administration
Account.
Reduces General Fund appropriation to department for biennial
expenses. Limits biennial expenditures from certain cigarette and
tobacco products tax revenues collected by department.
Declares emergency, effective on passage. + }
A BILL FOR AN ACT
Relating to state financial administration; limiting
expenditures; and declaring an emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1)(a) Notwithstanding any other law, the first
$30,048,000 of revenue collected from cigarette taxes imposed
under ORS 323.005 to 323.482 that exceeds the amount of revenue
that was estimated in the June 2003 quarterly economic and
revenue forecast issued by the Office of Economic Analysis to be
collected from cigarette taxes for the biennium beginning July 1,
2003, adjusted as provided in section 3 of this 2003 Act, is
exempt from the statutory distributions provided under ORS
323.455, section 3, chapter 385, Oregon Laws 1995, and section 2,
chapter 2, Oregon Laws 2002 (third special session).
(b) Notwithstanding paragraph (a) of this subsection, the
amount that is exempt from statutory distribution under paragraph
(a) of this subsection shall be reduced by the amount of tobacco
products tax revenue collections that is exempt from distribution
under ORS 323.625 pursuant to section 2 (1) of this 2003 Act.
(2) The Department of Revenue shall transfer, at any time
during the biennium, all or any portion of the amount of
additional cigarette tax revenue described under subsection (1)
of this section to the Department of Revenue Administration
Account established by ORS 305.063 for purposes of administering
Oregon tax and revenue laws. + }
SECTION 2. { + (1) Notwithstanding any other law, the first
$10,000,000 of revenue collected from tobacco products taxes
imposed under ORS 323.500 to 323.640 that exceeds the amount of
revenue that was estimated in the June 2003 quarterly economic
and revenue forecast issued by the Office of Economic Analysis to
be collected from tobacco products taxes for the biennium
beginning July 1, 2003, is exempt from the statutory distribution
provided under ORS 323.625.
(2) The Department of Revenue shall transfer, at any time
during the biennium, all or any portion of the amount of
additional tobacco products tax revenue described under
subsection (1) of this section to the Department of Revenue
Administration Account established by ORS 305.063 for purposes of
administering Oregon tax and revenue laws. + }
SECTION 3. { + If the tax of five mills on the distribution of
cigarettes in this state occurring prior to January 1, 2004, that
is imposed by section 3, chapter 385, Oregon Laws 1995, is
extended to distributions of cigarettes that occur on or after
January 1, 2004, the amount of revenue that was estimated in the
June 2003 quarterly economic and revenue forecast issued by the
Office of Economic Analysis to be collected from cigarette taxes
for the biennium beginning July 1, 2003, shall be adjusted in an
amount determined by the Office of Economic Analysis before
calculation of the additional cigarette tax revenue collections
referred to in section 1 (1) of this 2003 Act. + }
SECTION 4. { + Notwithstanding any other law, the amount
appropriated to the Department of Revenue out of the General
Fund, in section 1, chapter 497, Oregon Laws 2003 (Enrolled
Senate Bill 5542), is reduced by $25,222,528. + }
SECTION 5. { + Notwithstanding any other law limiting
expenditures, and in addition to the limitation established in
section 5, chapter 497, Oregon Laws 2003 (Enrolled Senate Bill
5542), the amount of $30,048,000 is established for the
Department of Revenue for the biennium beginning July 1, 2003, as
the maximum limit for payment of expenses of administering Oregon
tax and revenue laws from the additional cigarette and tobacco
products tax revenues described in sections 1 and 2 of this 2003
Act. + }
SECTION 6. { + Notwithstanding any other law, sections 4 and 5
of this 2003 Act are subject to Oregon Department of
Administrative Services rules related to allotting, controlling
and encumbering funds. + }
SECTION 7. { + This 2003 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency
is declared to exist, and this 2003 Act takes effect on its
passage. + }
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