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 the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240 (Writing off uncollectible debts due state agency).
(2) ORS 293.245 (Subsequent collection of debt written off under ORS 293.240) applies to any tax, interest or penalty due the state and described in subsection (1) of this section. [1999 c.769 §4; 2011 c.223 §2]
Note: See note under 319.182 (Collection of delinquent tax, interest or penalty).
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.