Use of collection agency
(1) Notwithstanding any provision to the contrary in ORS 9.320 (Necessity for employment of attorney) and 305.610 (Reciprocal recognition of tax liability), the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or 323 or ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) and any other tax laws administered by the Department of Revenue. The director may engage the services of a collection agency by entering into an agreement to pay reasonable charges on a contingent fee or other basis.
(2) The director shall cause to be collected, in the same manner as provided in subsection (1) of this section, assessments, taxes and penalties due under ORS chapter 656. All amounts collected pursuant to this subsection shall be credited as provided in ORS 293.250 (Collections Unit).
(3) The director may assign to the collection agency, for collection purposes only, any of the taxes, penalties, interest and moneys due the state.
(4) The collection agency may bring such action or take such proceedings, including but not limited to attachment and garnishment proceedings, as may be necessary. [1981 c.705 §6; 1983 c.541 §5; 1985 c.816 §39; 1987 c.843 §19; 1997 c.99 §50; 2003 c.804 §65; 2005 c.94 §28]
Note: 305.850 (Use of collection agency) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note: Sections 22 and 48, chapter 538, Oregon Laws 2017, provide:
Sec. 22. Oregon Reinsurance Program exempt. The Oregon Reinsurance Program established in section 18 of this 2017 Act shall be exempt from any and all taxes assessed by the State of Oregon. [2017 c.538 §22]
Note: Section 22, chapter 538, Oregon Laws 2017, becomes operative on the later of January 1, 2018, or the date a federal waiver for state innovation is approved. See section 45, chapter 538, Oregon Laws 2017.
Sec. 48. Sections 18 to 22 of this 2017 Act are repealed on January 2, 2024. [2017 c.538 §48]
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.