ORS 319.186: Uncollectible tax, interest or penalty.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(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. [1999 c.769 §4; 2011 c.223 §2]
Administrative rules citing this section
- OAR 735-170-0000: Definitions — implements
- OAR 735-170-0020: Required Tax Report Forms and Report Preparation — implements
- OAR 735-170-0035: Reporting Requirements for Registered Fuel Handlers — implements
- OAR 735-170-0075: Tax Exempt Sales to Indian Tribes — implements
- OAR 735-170-0085: Annual Tribal Certification — implements
This rule cites
- ORS 319.184 — resolved
- ORS 293.240 — resolved
- ORS 293.245 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html