Section 305.081 - Definitions As used in ORS 305.081 to 305.091 and 305.994:
(1) "Account" means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.(2) "Data match system" means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084.(3) "Delinquent debtor" means any person for whom a warrant has been issued by the Department of Revenue.(4) "Financial institution" means any of the following doing business in this state:(a) A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).(b) A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752).305.081 to 305.094 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.