(1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, 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 to 320.150 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.
(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 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.
Section: Previous 305.822 305.823 305.824 305.830 305.835 305.840 305.845 305.850 305.860 305.865 305.870 305.875 305.880 305.885 305.890 NextLast modified: August 7, 2008