(1) Any tax, interest or penalty due the state assigned to a collection agency pursuant to ORS 319.184 that remains uncollected for two years after the date of such assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240, and may be assigned to the Secretary of State.
(2) ORS 293.245 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.
Section: Previous 319.140 319.150 319.160 319.170 319.180 319.182 319.184 319.186 319.190 319.192 319.200 319.210 319.220 319.230 319.240 NextLast modified: August 7, 2008