ORS 319.186: Uncollectible tax, interest or penalty.

(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 the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240.

      (2) ORS 293.245 applies to any tax, interest or penalty due the state and described in subsection (1) of this section.