2017 ORS 1.196¹
Agreement for reciprocal offsets

The State Court Administrator may enter into an intergovernmental agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of the reciprocal offsetting of the following amounts:

(1) Federal tax refunds of debtors, to be offset against liquidated and delinquent accounts of those debtors resulting from unpaid financial obligations imposed by state courts; and

(2) Overpayments to state courts, to be offset against federal tax obligations. [2009 c.791 §2]

Chapter 1

Law Review Cita­tions

53 OLR 436 (1974)

1 Legislative Counsel Committee, CHAPTER 1—Courts and Judicial Officers Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors001.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 1, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano001.­html (2017) (last ac­cessed Mar. 30, 2018).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.