(2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the privilege and use taxes as follows:
(a) Moneys attributable to the privilege tax shall be transferred as follows:
(A) $12 million shall be transferred annually to the Zero-Emission Incentive Fund established under ORS 468.449.
(B) After the transfer required under subparagraph (A) of this paragraph, the balance of the moneys shall be transferred to the Connect Oregon Fund established under ORS 367.080.
(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund. [2017 c.750 §96; 2017 c.750 §96a; 2021 c.95 §7]