Or. Admin. Code § 150-018-0010 - Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support

(1) The Department of Revenue is authorized to continuously garnish up to 25 percent of an individual's disposable earnings to recover delinquent state tax debt. Generally, a garnishment to pay state tax debt would be calculated upon disposable earnings without reduction by any order to withhold child or spousal support.

(2) If, for any reason, orders to withhold wages for child or spousal support and garnishments for state tax debt combined exceed the individual's nonexempt disposable earnings of the taxpayer, any orders to withhold wages under ORS 25.378 will have priority over any other legal process, including all garnishments for state tax debt or otherwise (see ORS 25.375). The employer must reduce payments as needed to the department's garnishment.

Notes

Or. Admin. Code § 150-018-0010

RD 5-1993, f. 12-30-93, cert. ef. 12-31-93; RD 7-1994, f. 12-15-94, cert. ef. 12-30-94; REV 7-1998, f. 11-13-98 cert. ef. 12-31-98; Renumbered from 150-23.185 by REV 8-2002, f. & cert. ef. 12-31-02; Renumbered from 150-23.186, REV 11-2004, f. 12-29-04, cert. ef. 12-31-04; REV 4-2011, f. 12-30-11, cert. ef. 1-1-12; Renumbered from 150-18.385, REV 7-2016, f. 8-10-16, cert. ef. 9/1/2016; REV 53-2024, amend filed 12/26/2024, effective 1/1/2025

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 18.385