Reciprocal offset of tax refunds in payment of liquidated tax obligations
- • rules
(1) The Director of the Department of Revenue may enter into an intergovernmental agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of engaging in the reciprocal offset of federal tax refunds in payment of liquidated state tax obligations and the offset of state tax refunds in payment of liquidated federal tax obligations.
(2) The director may pay a fee charged by the federal government for the processing of an offset request. The fee may be deducted from amounts remitted to the state by the federal government pursuant to an intergovernmental agreement.
(3) The Department of Revenue may by rule establish a fee to be charged to the federal government for the provision of state offset services.
(4) All moneys received by the department in payment of charges made pursuant to subsection (3) of this section shall be deposited in a department miscellaneous receipts account established under ORS 279A.290 (Miscellaneous receipts accounts). [2001 c.28 §3; 2003 c.794 §254]
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