Or. Admin. Code § 413-310-0320

Current through Register Vol. 63, No. 12, December 1, 2024

Section 413-310-0320 - Determinations for Write Off

One of the following determinations of uncollectibility must apply to each debt submitted for write off:

(1) The cost of collection is not economically feasible.

(2) The debtor is dead and his/her estate has no assets from which money could be collected.

(3) The debtor is an inactive or dissolved corporation and there are no assets from which money could be collected.

(4) The debt has been filed and discharged as a result of the debtor's bankruptcy proceeding.

(5) The SOSCF has not been able to locate the debtor or any of the debtor's assets in Oregon.

(6) The SOSCF, after repeated attempts, has been unsuccessful in collecting the amount due. Expenditures for further attempts would not be justified.

(7) The legal adviser to the SOSCF has reported that the debt is legally uncollectible or that collection is not economically feasible.

(8) The SOSCF has obtained judgment liens and has exerted every effort to collect for the past 10 years without significantly reducing the money due.

(9) After assigning the account to the Department of Revenue under ORS 293.250, the department has determined the account to be uncollectible or the costs of collection to be economically unfeasible.

Or. Admin. Code § 413-310-0320

SCF 6-1995, f. 12-22-95, cert. ef. 12-29-95

Stat. Auth.: HB 2004

Stats. Implemented: ORS 293.235 & ORS 293.240