2017 ORS 319.720¹
Delinquency in payment
  • notice to debtors of user or seller
  • report to department

If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 (Short title) to 319.880 (Disposition of moneys), the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging to the user or seller, or owing any debts to such user or seller, at the time of the receipt by them of the notice. Thereafter any person so notified shall neither transfer nor make other disposition of such credits, personal property or debts until the department has consented to a transfer or other disposition or until 30 days have elapsed from and after the receipt of the notice. All persons so notified shall, within five days after the receipt of the notice, advise the department of all such credits, personal property or debts in their possession, under their control or owing by them, as the case may be. [Amended by 1959 c.188 §24]

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/­ors319.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano319.­html (2017) (last ac­cessed Mar. 30, 2018).
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.