ORS 319.186¹
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).

Chapter 319

Atty. Gen. Opinions

Applicability to "license" tax of exemp­tions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229

1 Legislative Counsel Committee, CHAPTER 319—Motor Vehicle and Aircraft Fuel Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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. Currency Information