Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue(1) Except as otherwise provided by law, all moneys received by the Department of Revenue under ORS 317A.100 to 317A.158 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 separate and distinct from the General Fund. The department may pay expenses for the administration, collection and enforcement of the tax imposed under ORS 317A.100 to 317A.158 out of moneys received from the corporate activity tax imposed under ORS 317A.116. Refunds, including refunds of erroneous overpayments or refunds of other moneys received in which the department has no legal interest, shall be paid out of the suspense account.(2) After payment of refunds, the net revenue shall be transferred to the Fund for Student Success established under ORS 327.001. A working balance of unreceipted revenue from the tax imposed under ORS 317A.100 to 317A.158 may be retained by the department for the payment of refunds, but such working balance may not at the close of any fiscal year exceed the amount of $500,000.(3) There are continuously appropriated to the department amounts necessary to pay the administrative expenses of the department in administering, collecting and enforcing the corporate activity tax imposed under ORS 317A.116.