75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
SA to A-Eng. SB 300
 
LC 1967/SB 300-A8
 
                      SENATE AMENDMENTS TO
                   A-ENGROSSED SENATE BILL 300
 
              By JOINT COMMITTEE ON WAYS AND MEANS
 
                             June 26
 
  On page 1 of the printed A-engrossed bill, line 2, after ' ORS'
insert '305.612,'.
  On page 2, line 29, after the period insert 'If the department
seeks entry under this section outside of regular business hours,
this section requires that department personnel have reasonable
cause to believe that an individual is present in the premises.'.
  On page 3, line 6, delete '$1,000 per day' and insert ' $500
per day for the first seven days and $1,000 per each additional
day thereafter'.
  In line 33, delete '$1,000 per day' and insert '$500 per day
for the first seven days and $1,000 per each additional day
thereafter'.
  On page 4, after line 19, insert:
  '  { +  SECTION 8. + } ORS 305.612 is amended to read:
  ' 305.612. (1) The Director of the Department of Revenue may
enter into an intergovernmental agreement with the United States
Financial Management Service and the Internal Revenue Service for
the purpose of engaging in the reciprocal offset of federal tax
refunds in payment of liquidated state tax obligations and the
offset of state tax refunds in payment of liquidated federal tax
obligations.
  ' (2) The director may pay a fee charged by the federal
government for the processing of an offset request. The fee may
be deducted from amounts remitted to the state by the federal
government pursuant to an intergovernmental agreement. { +  The
amount of the fee charged by the federal government shall be
added to the taxes, interest and penalties owed by the taxpayer
to the state. + }
  ' (3) The Department of Revenue may by rule establish a fee to
be charged to the federal government for the provision of state
offset services.
  ' (4) All moneys received by the department in payment of
charges made pursuant to subsection (3) of this section shall be
deposited in a department miscellaneous receipts account
established under ORS 279A.290.'.
                         ----------