Uncollectible tax, interest or penalty
(1) Any tax, interest or penalty due the state assigned to a collection agency pursuant to ORS 319.184 (Use of collection agency) that remains uncollected for two years after the date of such assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240 (Writing off uncollectible debts due state agency), and may be assigned to the Secretary of State.
(2) ORS 293.245 (Subsequent collection of debt written off under ORS 293.240) applies to any tax, interest or penalty due the state assigned to the Secretary of State pursuant to subsection (1) of this section. [1999 c.769 §4]
Note: See note under 319.182 (Collection of delinquent tax, interest or penalty).
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