Current through 2024 Regular Session legislation effective June 6, 2024
Section 25.620 - Procedures to collect past due support from state tax refunds; fees(1) The Department of Revenue shall establish procedures consistent with ORS 25.610 to collect past due child and spousal support from income tax refunds due to the obligor in the same manner that other delinquent accounts are collected under ORS 293.250.(2) The Department of Revenue shall establish procedures to ensure that when an obligor has filed a joint income tax return, the obligor's spouse may apply for a share of the refund, if any. The procedures shall provide for notice to the obligee regarding any application by the obligor's spouse for a share of the refund.(3) No collection shall be made by the Department of Revenue unless the debt is in a liquidated amount.(4) Notwithstanding the provisions of ORS 293.250, the Department of Revenue shall designate a single fee to retain from moneys collected for child support as a reasonable fee to cover only the actual cost.(5) The Department of Revenue shall forward the net proceeds of collections made under subsection (1) of this section to the Department of Justice. Such proceeds shall be applied pursuant to ORS 25.610(3).(6) Notwithstanding any other law relating to the confidentiality of tax records, the Department of Revenue shall send the Department of Justice the obligor's home address and Social Security number or numbers on each case submitted for collection pursuant to ORS 25.610. 1985 c.671 §29; 1993 c.596 §13; 1997 c.170 §13; 1997 c.704 §34; 2001 c.455 §27