GroundRules
ORS 1.196: Agreement for reciprocal offsets.
Where this section sits in the code
- 01 - Courts, Oregon Rules of Civil Procedure
- 1. Courts of Record; Court Officers; Juries
- Chapter 1 — Courts and Judicial Officers Generally
The State Court Administrator may enter into an intergovernmental agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of the reciprocal offsetting of the following amounts:
(1) Federal tax refunds of debtors, to be offset against liquidated and delinquent accounts of those debtors resulting from unpaid financial obligations imposed by state courts; and
(2) Overpayments to state courts, to be offset against federal tax obligations.
Collected 2026-09-03T23:50:10Z. Source file · JSON