GroundRules
ORS 319.746: Uncollectible obligation.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes
(1) Any obligation due the state assigned to a collection agency pursuant to ORS 319.744 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 obligation due the state and described in subsection (1) of this section.
Collected 2026-09-03T23:50:13Z. Source file · JSON