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Oregon Accounting Manual—Chapter 35

Scheduling Collection Activity/Due Process
Definitions—Liquidated and Delinquent
Assignments—Department of Revenue

Oregon Revised Statutes (ORS)

Collections Unit; collection and disposition of amounts due state agencies or counties; setoff of sums due debtor; warrants
Collection of liquidated and delinquent accounts by private collection agency or Department of Revenue; rules; fee added to debt

Oregon Administrative Rules (OAR)

Assigning Delinquent Accounts
Oregon Department of Revenue Other Agency Accounts Garnishments