Oregon Revised Statutes Labor and Employment; Unlawful Discrimination § 657.517

(a) Waive, reduce or compromise any tax balance of $10 or less;

(b) Retain any tax overpayment of $10 or less; or

(c) Waive, reduce or compromise any part or all of the tax interest and tax penalties provided by this chapter.

(a) The delinquent amount has been reduced to the status of a lien or judgment under the provisions of this chapter and such lien or judgment has expired; or

(b) The taxpayer no longer has an active business in Oregon and has not had an active business within the three most recently completed calendar years, and there is little or no likelihood of recovering the amount due.

(a) The administrative costs of continued collection efforts in relation to the amount due;

(b) The accessibility of the taxpayer for effective collection actions; and

(c) The taxpayer's financial condition and ability to pay the amount due, both current and projected.