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Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.

OR Rev Stat § 305.612 (2019) (N/A)
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(2) The director may pay a fee charged by the federal government for the processing of an offset request. The fee may be deducted from amounts remitted to the state by the federal government pursuant to an intergovernmental reciprocal agreement. The amount of the fee charged by the federal government shall be added to the debt, interest and penalties or to the amounts payable under ORS 311.695, as applicable, owed by the debtor to the state.

(3) The Department of Revenue may by rule establish a fee to be charged to the federal government for the provision of state offset services.

(4) All moneys received by the department in payment of charges made pursuant to subsection (3) of this section shall be deposited in a department miscellaneous receipts account established under ORS 279A.290. [2001 c.28 §3; 2003 c.794 §254; 2009 c.797 §8; 2011 c.476 §1; 2011 c.723 §15]

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Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.