(a) To determine whether refunds or other sums are owed to the debtor by the department; and
(b) To deduct the amount of the debt from any refunds or other sums owed to the debtor by the department.
(2) If the Collections Unit determines that refunds or other sums are owed to the debtor, the department shall deduct the amount of the debt from any refunds or other sums owed to the debtor by the department. After also deducting costs of its actions under this section, the department shall remit the amount deducted from refunds or other sums owed to the debtor to the justice court that assigned the judgment.
(3) A debtor whose account is assigned to the Department of Revenue for setoff under this section is entitled to the notice required by ORS 293.250 (5)(d). [2003 c.375 §2; 2015 c.766 §11; 2017 c.746 §23; 2019 c.359 §4]