(a) Offsetting against liquidated state debt moneys that the federal government owes to the debtor; and

(b) Sharing information as necessary to make offsets under paragraph (a) of this subsection.

(2) The director may request an offset against liquidated state debt under this section only if:

(a) The debt is legally enforceable;

(b) The debt is past due;

(c) The debt was caused by the debtor’s:

(A) Willfully making a false statement or misrepresentation, or willfully failing to report a material fact, to obtain any benefits under this chapter;

(B) Failure to report earnings or to report earnings accurately; or

(C) Failure to make contributions to the Unemployment Compensation Trust Fund for which the state has determined the debtor to be liable and that remain uncollected;

(d) The debtor’s appeal period for contesting the debt and the element of causation described in paragraph (c) of this subsection has expired; and

(e) The director has provided at least 60 days’ advance written notice to the debtor that the debt will be offset pursuant to this section and that the debtor has the right to request administrative review under rules adopted by the director pursuant to subsection (5) of this section.

(3)(a) The director may pay a fee charged by the federal government for processing a request for an offset under subsection (1) of this section.

(b) The net amount received from the federal government after deduction of fees charged under paragraph (a) of this subsection shall be offset against the debt.

(4)(a) The director may pay a fee charged by the Department of Revenue pursuant to ORS 293.250 for processing a request to offset against liquidated state debt a state tax refund owed to the debtor.

(b) The net amount received from the Department of Revenue after deduction of fees charged under paragraph (a) of this subsection shall be offset against the debt.

(5) The director shall adopt rules consistent with federal requirements for debt offsets requested under this section that establish the requirements for the advance written notice provided to debtors, and the procedures pursuant to which a debtor may obtain administrative review, under this section. [2013 c.45 §2; 2015 c.529 §1]