(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.

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(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]

See note under 319.182.