Oregon Revised Statutes Chapter 293 § 293.231 — Collection of liquidated and delinquent accounts by Department of Revenue or
Oregon Revised Statutes Chapter 293 ·
Oregon Code § 293.231·Enacted ·Last updated March 01, 2026
Statute Text
Collection of liquidated and delinquent accounts by Department of Revenue or
private collection agency; rules; fee added to debt.
(1) Except as provided in
subsections (4) to (7) of this section, a state agency, unless otherwise
prohibited by law, shall offer for assignment every liquidated and delinquent
account to the Department of Revenue as provided in ORS 293.250 not later than:
(a) Ninety days
from the date the account was liquidated if no payment has been received on the
account within the 90-day period; or
(b) Ninety days
from the date of receipt of the most recent payment on the account.
(2) Nothing in
subsection (1) of this section prohibits a state agency from offering for
assignment a liquidated and delinquent account to the Department of Revenue at
any time within the 90-day period.
(3)(a) If a state
agency assigns a liquidated and delinquent account to the Department of Revenue
as provided in ORS 293.250, the department has six months from the date of
assignment to collect a payment. If the department does not collect a payment
within that six-month period or if six months have elapsed since the date of
receipt of the most recent payment on the account, the department shall
immediately offer for assignment the debt to a private collection agency and
notify the state agency of the assignment.
(b) Nothing in
this subsection prohibits the department from offering for assignment the debt
to a private collection agency at any time within the six-month period.
(4) The
provisions of subsection (1) of this section do not apply to a liquidated and
delinquent account that is prohibited by state or federal law or regulation
from assignment or collection.
(5) The Oregon
Department of Administrative Services may adopt rules exempting specified kinds
of liquidated and delinquent accounts from the time periods established in
subsections (1), (2), (3) and (6) of this section.
(6)(a)
Notwithstanding subsection (1) of this section, liquidated and delinquent
accounts that originate in the Department of Revenue shall be offered for
assignment by the department to a private collection agency not later than one
year from the date of the most recent payment on the account.
(b) Nothing in
this subsection prohibits the Department of Revenue from offering for
assignment a liquidated and delinquent account that originates in the
department to a private collection agency at any time within the one-year
period.
(c) The Oregon
Department of Administrative Services shall adopt rules exempting liquidated
and delinquent accounts that originate in the Employment Department from the
time periods established in subsections (1), (2) and (3) of this section.
(7)
Notwithstanding subsections (1) and (6) of this section, a state agency or the
Department of Revenue may, at its discretion, choose not to offer for
assignment to the Department of Revenue or a private collection agency a
liquidated and delinquent account that:
(a) Is secured by
a consensual security interest in real or personal property;
(b) Is a
court-ordered judgment that includes restitution or a payment to the Department
of Justice Crime Victim and Survivor Services Division;
(c) Is in
litigation, including bankruptcy, arbitration and mediation;
(d) Is a student
loan owed by a student who is attending school;
(e) Is owed to a
state agency by a local or state government or by the federal government;
(f) Is owed by a
debtor who is hospitalized in a state hospital as defined in ORS 162.135, who
receives public assistance as defined in ORS 411.010 or who receives medical
assistance as defined in ORS 414.025;
(g) Is owed by a
debtor who is imprisoned;
(h) Is less than
$100, including penalties;
(i) Would result
in loss of federal funding if assigned;
(j) Is owed by an
estate and the state agency has notice that the estate has closed; or
(k) Is eligible
for suspension of collection as provided in ORS 305.155.
(8) Nothing in
this section prohibits a state agency from collecting a setoff against any
refunds or sums due to the debtor from the state agency after a liquidated and
delinquent account is assigned to a private collection agency.
(9) For the
purposes of this section, the Department of Revenue is considered to have
offered for assignment to a private collection agency an account if:
(a) The terms of
the offer are of a type generally acceptable within the collections industry
for the type of account offered for assignment; and
(b) The offer is
made to a private collection agency that engages in collecting on accounts of
the type sought to be assigned or is made generally available to private
collection agencies through a bid or request for proposal process.
(10)(a) A state
agency that assigns a liquidated and delinquent account to the Department of
Revenue may add a fee to be paid by the debtor to the amount of the liquidated
and delinquent account. The fee may include amounts attributable to collection
Plain English Explanation
This Oregon statute addresses Collection of liquidated and delinquent accounts by Department of Revenue or
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 293.231
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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