The amount of any penalty collected under this chapter and ORS Chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS § 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS § 316.502 (2) or may be paid in the manner provided in ORS § 305.760. [1987 c.843 § 5]

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