(1) Any fee, tax, penalty or money due the state assigned to a collection agency pursuant to ORS § 825.508 that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS § 293.240.

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(2) ORS § 293.245 applies to any fee, tax, penalty or money due the state and described in subsection (1) of this section. [Formerly 767.880; 2011 c.223 § 4]