Or. Rev. Stat. § 1.196 (2026)

      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:

      (1) 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

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