ORS 825.509: Writing off uncollected moneys due.

(1) Any fee, tax, penalty or money due the state assigned to a collection agency pursuant to ORS 825.508 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 fee, tax, penalty or money due the state and described in subsection (1) of this section.