OAR 150-018-0040
Garnishment of Wages

Circumstances in which a debtor may be jeopardizing the collection of a tax, and which are considered justification for garnishment of 100% of the debtor’s wages under ORS 18.855 (Notices of garnishment issued by state agencies)(6) include, but are not limited to, the following:

(1)

The department receives information that, in the judgment of the department, indicates the debtor is attempting to jeopardize collection of the tax. For example: The debtor directs the employer to pay over the debtor’s earnings to another entity;

(2)

The department receives information that, in the judgment of the department, indicates the debtor may cease employment or change jobs to avoid paying taxes;

(3)

The department receives information that, in the judgment of the department, indicates the debtor intends to leave the state to avoid paying taxes;

(4)

The department receives information that, in the judgment of the department, indicates that the debtor has changed jobs in the past to avoid garnishment; or

(5)

The debtor’s failure to comply with Oregon tax laws in an attempt to avoid or evade the tax was the basis for assessment of the tax being collected by garnishment.

Source: Rule 150-018-0040 — Garnishment of Wages, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-018-0040.

Last Updated

Jun. 8, 2021

Rule 150-018-0040’s source at or​.us