ORS § 291.351
If, based on the report made under ORS 291.349 (2), an amount will be credited under ORS 291.349 (4), the Department of Revenue shall certify the costs that are incurred in calculating and administering the credits under ORS 291.349 (4). The amount of the costs certified by the department under this section may not exceed $250,000. Costs shall be certified by the department within 15 days of the date the report under ORS 291.349 (2) is made. As used in this section, "costs" means and is limited to those costs that, absent the requirement of providing credits under ORS 291.349 (4), would not be incurred by the department.
ORS 291.351
291.351 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.