(2) If the taxes so received by the treasurers of the respective counties are measured by gross revenue they shall be credited as follows:
(a) For payments due July 1, 1992:
(A) 60 percent to the county school fund.
(B) 40 percent to the general fund of the county.
(b) For payments due July 1, 1993:
(A) 55.6 percent to the county school fund.
(B) 44.4 percent to the general fund of the county.
(c) For payments due July 1, 1994:
(A) 50 percent to the county school fund.
(B) 50 percent to the general fund of the county.
(d) For payments due July 1, 1995:
(A) 42.9 percent to the county school fund.
(B) 57.1 percent to the general fund of the county.
(e) For payments due July 1, 1996, and thereafter:
(A) 33.3 percent to the county school fund.
(B) 66.7 percent to the general fund of the county.
(3) If the amount of the taxes was determined under ORS 308.807 (2) they shall be deposited in the unsegregated tax collections account and distributed according to the percentage distribution schedule in ORS 311.390.
(4) If the return or taxes are found to be incorrect, the department shall notify the association of the error, and refund any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3; 1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]
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