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Or. Rev. Stat. § 319.746

Uncollectible obligation

Oregon · Oregon Revised Statutes Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes · Status: effective

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Or. Rev. Stat. § 319.746, Uncollectible obligation, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496306
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(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.