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Oregon Accounting Manual—Chapter 35
Scheduling Collection Activity/Due Process 35.30.10
Definitions—Liquidated and Delinquent 35.30.30
Assignments—Department of Revenue 35.40.30

Oregon Revised Statutes (ORS)
Collections Unit; collection and disposition of amounts due state agencies or counties; setoff of sums due debtor; warrants ORS 293.250
Collection of liquidated and delinquent accounts by private collection agency or Department of Revenue; rules; fee added to debt ORS 293.231

Oregon Administrative Rules (OAR)
Assigning Delinquent Accounts 105-293.250(2)
Oregon Department of Revenue Other Agency Accounts Garnishments 150-18.385-(A)