Oregon Code § 319.186·Enacted ·Last updated March 01, 2026
Statute Text
Uncollectible tax, interest or penalty.
(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]
Plain English Explanation
This Oregon statute addresses Uncollectible tax, interest or penalty. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 319.186
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Uncollectible tax, interest or penalty. Read the full statute text above for details.
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The formal citation is Oregon Code § 319.186. Use this format in legal documents and court filings.
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