Oregon Revised Statutes Chapter 25 § 25.610 — Procedure to collect support orders from state tax refunds; voluntary
Oregon Revised Statutes Chapter 25 ·
Oregon Code § 25.610·Enacted ·Last updated March 01, 2026
Statute Text
Procedure to collect support orders from state tax refunds; voluntary
withholding; rules.
(1) Whenever child support services are being provided, the administrator may
request the Department of Revenue, through the Department of Justice or its
designee, to collect past due child and spousal support from income tax refunds
due to the obligor. The request shall be based upon the payment record
maintained under ORS 25.020.
(2) If support
payment records have not been maintained as provided in ORS 25.020, then a
support payment record may be established under ORS 25.164, 25.167 and 25.540.
(3) The
Department of Justice shall adopt rules:
(a) Setting out
additional criteria for requests under subsection (1) of this section; and
(b) Directing how
any support obligation collected by the Department of Revenue shall be
distributed, consistent with federal regulations.
(4) Before a
request is made to the Department of Revenue under subsection (1) of this
section, the Department of Justice shall provide advance written notice to the
obligor, and may send advance written notice to the obligee, of its intent to
refer the case to the Department of Revenue. The notice must inform the
parties:
(a) Of the
proposed action;
(b) Of the
obligors right to request an administrative review of the proposed action;
(c) That an
administrative review, if desired, must be requested by the obligor within 30
days after the date of the notice; and
(d) That the only
issues that may be considered in the administrative review are:
(A) Whether the
obligor is the person who owes the support obligation; and
(B) Whether the
amount shown as the past due support is correct.
(5) An
administrative review must be requested within 30 days after the date of the
notice described in subsection (4) of this section. At the administrative
review, an issue may not be considered if it was previously litigated or if the
obligor failed to exercise rights to appear and be heard or to appeal a
decision that resulted in the accrual of the arrearage being used as a basis
for a request under subsection (1) of this section. A party may appeal a
decision from the administrative review under ORS 183.484.
(6) When the
Department of Revenue has been requested to collect past due child and spousal
support from income tax refunds due to the obligor, the Department of Revenue
may not allow the obligor to apply any income tax refund to future taxes of the
obligor.
(7)
Notwithstanding any other provision of this section, an obligor who is not
delinquent in payment of child or spousal support may authorize the Department
of Revenue, through the Department of Justice or its designee, to withhold any
income tax refund owing to that obligor for the purpose of applying the moneys
as a credit to the support account maintained by the Department of Justice. [1985
c.671 §§27,28; 1989 c.519 §6; 1991 c.588 §2; 1993 c.596 §12; 1997 c.170 §12;
1997 c.704 §33; 2001 c.455 §12; 2003 c.73 §35; 2003 c.572 §11; 2005 c.560 §5;
2009 c.210 §1; 2017 c.461 §2; 2025 c.99 §41]
Plain English Explanation
This Oregon statute addresses Procedure to collect support orders from state tax refunds; voluntary
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 25.610
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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