(2) The Department of Revenue may render assistance in the collection of any delinquent account owing to any of the following entities, if the account is assigned by the entity to the department for collection:
(a) A state agency;
(b) A public university listed in ORS 352.002, notwithstanding ORS 352.138;
(c) The Oregon Health and Science University, notwithstanding ORS 353.100;
(d) A community college or community college district;
(e) A county, for debts arising pursuant to a judgment obtained under ORS 169.151; or
(f) The Oregon State Bar, notwithstanding ORS 9.010, for the purpose of collecting assignments to a client security fund established under ORS 9.625.
(3) The Department of Revenue may render assistance in the collection of any delinquent account owing to any of the following entities, if the account is assigned to the department for the limited purpose of collection through setoff against any refunds or sums due to a debtor from the department or any other state agency:
(a) Any local government, as defined in ORS 174.116; or
(b) Any special government body, as defined in ORS 174.117.
(4)(a) The Department of Revenue may prescribe criteria for the kinds of accounts for which the department will render assistance under subsections (2) and (3) of this section, including a minimum dollar amount owed.
(b) Nothing in this section requires the department to render assistance in the collection of any delinquent account.
(5)(a) Subject to rules prescribed by the Oregon Department of Administrative Services for collection of delinquent accounts owing to entities listed in subsections (2) and (3) of this section, the Department of Revenue may render assistance in the collection and shall charge the entities separately for the cost of assistance. The charges may not exceed the proceeds of collection credited to the entity for the same biennium. The Department of Revenue may designate a single percentage to retain from the proceeds of collection as a charge for the cost of assistance. If the Department of Revenue finds that accounts assigned to the department for collection by a particular entity lack sufficient information to properly and efficiently identify the debtor or that the account information must be put into a form usable by the department in order to efficiently provide collection services, the department may establish a separate percentage charge to be retained from collections for that entity. The charge must reflect the average of the actual cost to provide collection services for all accounts assigned by the entity.
(b) In providing assistance, the Department of Revenue shall make all reasonable efforts to collect the delinquent accounts. The department may offset any refunds or sums due to the debtor from the department or any other state agency against delinquent accounts assigned to the department for collection under this section.
(c) No setoff may be made by the Department of Revenue unless the debt is in a liquidated amount.
(d) At the time any setoff is made, the Department of Revenue shall notify the debtor of the sums due to the debtor from a state agency that are applied against the debtor’s delinquent account. The notice must provide that the debtor may, within 30 days and in a manner prescribed by the department, contest the setoff and request a hearing before the department. No issues may be considered at the hearing that were previously litigated or that the debtor failed to raise timely after being given due notice of rights of appeal.
(e) All moneys received by the Department of Revenue in payment of charges made under paragraph (a) of this subsection shall be paid into the State Treasury and deposited in a miscellaneous receipts account for the department.
(f) Net proceeds of collections of delinquent accounts shall be credited to the account or fund of the entity to which the debt was originally owing.
(6)(a) In providing assistance in the collection of any delinquent account under subsection (2) of this section, the Department of Revenue may issue a warrant for the collection of the delinquent account. The warrant may be recorded in the County Clerk Lien Record maintained under ORS 205.130.
(b) A warrant may not be issued under this subsection unless the debt is in a liquidated amount.
(c) The amount of any warrant issued under this subsection shall include the amount of the debt, any added penalties or interest attributable to the delinquent account and any costs associated with recording, indexing or service of the warrant and any satisfaction or release thereof.
(d) A warrant may not be issued under this subsection before the debtor has been notified that the department intends to issue the warrant and of the collection action that may be taken under the warrant.
(7) Except as prohibited by federal law and notwithstanding any provision of state law, for purposes of collecting debts assigned to the Department of Revenue under ORS 293.231, the Collections Unit created under subsection (1) of this section has access to all data and other information available to the department for any purpose allowed by law.
(8) Nothing in this section prohibits the collection of:
(a) A child or spousal support obligation as provided in ORS 25.610; or
(b) Criminal judgments that impose monetary obligations, including judgments requiring the payment of fines, costs, assessments, compensatory fines, attorney fees, forfeitures or restitution.
(9)(a) As used in this section, "state agency" means any state officer, board, commission, corporation, institution, department or other state organization.
(b) Notwithstanding ORS 182.460, 284.118, 284.375, 377.836, 421.352, 656.753 and 757.552, "state agency" includes semi-independent state agencies listed in ORS 182.454, the Oregon Tourism Commission, the Oregon Film and Video Office, the Travel Information Council, the Children’s Trust Fund of Oregon Foundation, Oregon Corrections Enterprises, the State Accident Insurance Fund Corporation and the Oregon Utility Notification Center. [1971 c.604 §2; 1977 c.603 §1; 1979 c.442 §1; 1987 c.758 §14; 1989 c.519 §7; 1995 c.512 §1; 2001 c.641 §2; 2015 c.766 §5; 2017 c.746 §16; 2019 c.359 §1]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 293 - Administration of Public Funds
Section 293.090 - Disposition of gift, devise or bequest to state or state agency.
Section 293.095 - Effect of change in organization of state agencies on gifts, devises and bequests.
Section 293.105 - General Fund.
Section 293.110 - Certain funds as part of General Fund.
Section 293.115 - Moneys separate and distinct from General Fund.
Section 293.117 - Trust fund; continuous appropriation.
Section 293.130 - Information required on records of moneys deposited.
Section 293.144 - Oregon Rainy Day Fund; use; interest.
Section 293.146 - Transfer of moneys to Rainy Day Fund.
Section 293.148 - Cap on amount.
Section 293.165 - Borrowing to pay warrants against General Fund.
Section 293.167 - Proceeding when warrants not paid for want of funds.
Section 293.171 - State agency overdrafts; interest.
Section 293.180 - Agency petty cash fund.
Section 293.195 - Retention of appropriation balances.
Section 293.205 - Definitions for ORS 293.205 to 293.225.
Section 293.212 - Transfers to funds of Department of Transportation with insufficient moneys.
Section 293.214 - Lines of credit for state agency; duration; source of funding.
Section 293.215 - Evidencing transfers and retransfers; notification of transfer.
Section 293.227 - Definitions for ORS 293.227 to 293.233.
Section 293.229 - Liquidated and delinquent accounts of state agency; annual reports.
Section 293.240 - Writing off uncollectible debts due state agency; offers of compromise.
Section 293.258 - Delinquent Accounts Administration Fund.
Section 293.260 - Collection of moneys and property due to state.
Section 293.262 - Requiring information regarding accounts; reference to legislature.
Section 293.270 - Record of moneys deposited under ORS 293.265; interest.
Section 293.280 - Application of ORS 293.265 to 293.275.
Section 293.293 - Funds held in trust by court.
Section 293.295 - When claim against moneys in State Treasury may be paid.
Section 293.311 - Requiring information regarding claims.
Section 293.321 - Limitation on time of presentment of claims.
Section 293.326 - When claim allowed against state as setoff.
Section 293.353 - Payment for expense of processing banking-related transactions.
Section 293.370 - Use of facsimile signatures by department and state agencies.
Section 293.375 - Use of facsimile signatures by state officers and employees.
Section 293.450 - Report of checks outstanding more than two years.
Section 293.462 - Payment of overdue account charges; rules.
Section 293.465 - Definitions for ORS 293.465 to 293.485; presentation of instrument for payment.
Section 293.470 - Payment on lost, stolen or destroyed instruments; indemnity bonds not required.
Section 293.475 - Issuance of duplicate instrument; affidavit of owner, payee or representative.
Section 293.495 - Procedure for payment.
Section 293.537 - Tobacco Settlement Funds Account; sources; uses; investment.
Section 293.540 - Health Care Trust Fund; sources; uses; investment.
Section 293.550 - Receipt and disposition generally of federal aid moneys; deposit in special fund.
Section 293.575 - Distribution of funds received under the Taylor Grazing Act; Taylor Grazing Fund.
Section 293.590 - Department to supervise state agency accounting; furnishing accounting services.
Section 293.600 - Financial and statistical reports by state agencies.
Section 293.605 - Fiscal year.
Section 293.665 - Calculation of savings resulting from penalty reductions for certain offenses.
Section 293.701 - Definitions for ORS 293.701 to 293.857.
Section 293.706 - Oregon Investment Council; appointment; term; vacancies.
Section 293.708 - Conflicts of interest for council members.
Section 293.711 - Compensation and expenses of council members; chairperson.
Section 293.712 - Continuing education requirements for members of council.
Section 293.713 - When compensation of council member as director of business prohibited.
Section 293.714 - Council meetings; recordings; logs.
Section 293.716 - State Treasurer is investment officer for council; subordinate personnel; bonds.
Section 293.723 - Discrete investment of moneys.
Section 293.726 - Standard of judgment and care in investments; investment in corporate stock.
Section 293.728 - Oregon Short Term Fund.
Section 293.733 - Venture capital investments; council’s duty.
Section 293.734 - Report on venture capital investments.
Section 293.736 - Duties of investment officer.
Section 293.761 - Duty of investment officer to provide information for financial reporting.
Section 293.790 - Holding, investing and disposing of corporate stock.
Section 293.793 - Purchase or acquisition of state government bonds.
Section 293.796 - Findings regarding venture capital for new businesses.
Section 293.812 - Definitions for ORS 293.811 to 293.832.
Section 293.819 - Investment in scrutinized companies.
Section 293.837 - Definitions for ORS 293.837 to 293.847.
Section 293.839 - Investment in scrutinized companies.
Section 293.847 - Applicability of ORS 293.841 and 293.843; sufficient appropriation.
Section 293.857 - Separate accounts for each local government; report; investment rules.
Section 293.863 - Investment pool procedures; duties of State Treasurer.