The purpose of these rules is to provide criteria to determine when Mandatory Collection Agency Transfer (MCAT) accounts are subject to assignment or exempt from assignment to DOR-OAA under Oregon Revised Statute (ORS) 293.231. This rule also provides information on how a state agency may request an exemption from the statutory assignment timeframe referenced in ORS 293.231.
Or. Admin. Code § 122-085-0100
Statutory/Other Authority: ORS 293.231 & 293.233
Statutes/Other Implemented: ORS 293.231(5), 293.231(6)(c), 293.233(1) & 293.233(2)