Or. Admin. R. 137-055-4320
(1) The administrator may claim Oregon tax refunds otherwise due to be paid to an obligor, to collect:
(4) The administrator will not refer any case where the case record indicates that one or more of the following is applicable:
(6) The administrator will send an advance written notice to the obligor of the intent to claim the tax refund and apply it to the obligor's account. The notice will advise of the obligor's right to an administrative review of the proposed action. The only issues that may be considered in the review are:
ORS 180.345
ORS 25.610 & 293.250
DOJ 17-2025, minor correction filed 12/23/2025, effective 12/23/2025
DOJ 13-2017, amend filed 12/29/2017, effective 01/01/2018
DOJ 8-2007, f. 9-28-07, cert. ef. 10-1-07
DOJ 1-2007, f. & cert. ef. 1-2-07
DOJ 1-2006, f & cert. ef. 1-3-06
DOJ 10-2003, f. 9-29-03, cert. ef. 10-1-03, Renumbered from 461-200-4320
DOJ 6-2003(Temp), f. 6-25-03, cert. ef. 7-1-03 thru 12-28-03, Renumbered from 461-200-4320
AFS 32-2000, f. 11-29-00, cert. ef. 12-1-00, Renumbered from 461-195-0205
AFS 6-2000, f. 2-19-00, cert. ef. 3-1-00
AFS 7-1997, f. & cert. ef. 6-13-97
AFS 30-1995, f. 11-6-95, cert. ef. 11-15-95
AFS 25-1990, f. 11-21-90, cert. ef. 12-1-90
AFS 66-1989, f. 11-28-89, cert. ef. 12-1-89, Renumbered from 461-035-0004
AFS 60-1987, f. & ef. 11-4-87
AFS 23-1987(Temp), f. 6-19-87, ef. 7-1-87
AFS 13-1978, f. & ef. 4-4-78