OR HB3745

Requires the Oregon Department of Revenue to cancel any state tax debt, including penalties and interest, if at least 10 years have passed since the tax was first due and payable

Creates a mandatory 10-year statute of limitations for tax debt collection, overriding existing cancellation criteria that require the taxpayer to be dead/unlocatable and the debt to be wholly uncollectible

Applies to any tax debt that remains outstanding on or after January 1, 2025

Takes effect on the 91st day following adjournment of the 2025 regular legislative session