72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
 
                            Enrolled
 
                         House Bill 2532
 
Sponsored by Representative DOYLE
 
 
                     CHAPTER ................
 
 
                             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
 
 
Enrolled House Bill 2532 (HB 2532-A)                       Page 1
 
 
 
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. + }
                         ----------
 
 
Passed by House August 12, 2003
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate August 14, 2003
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2532 (HB 2532-A)                       Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2003
 
Approved:
 
......M.,............., 2003
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2003
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2532 (HB 2532-A)                       Page 3