Courts and Judicial Officers Generally

ORS 1.196
Agreement for reciprocal offsets

The State Court Administrator may enter into an intergovernmental agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of the reciprocal offsetting of the following amounts:


Federal tax refunds of debtors, to be offset against liquidated and delinquent accounts of those debtors resulting from unpaid financial obligations imposed by state courts; and


Overpayments to state courts, to be offset against federal tax obligations. [2009 c.791 §2]
Chapter 1

Law Review Citations

53 OLR 436 (1974)


Last accessed
Jun. 26, 2021