(2) ORS 293.245 applies to any fee, tax, penalty or money due the state and described in subsection (1) of this section. [Formerly 767.880; 2011 c.223 §4]
Writing off uncollected moneys due. (1) Any fee, tax, penalty or money due the state assigned to a collection agency pursuant to ORS 825.508 that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240
ORS 825.509 — under Chapter 825.
ORS 825.509