OAR 141-045-0105
Confidentiality of Records


(1)

All records of Dormant accounts shall be exempt from public review as follows:
(a) The Holders shall withhold Dormant account information for 12 months from the time the Property becomes Reportable to the Department.
(b) The Department shall withhold unclaimed account information for 24 months after receipt of the report and Property.
(c) All lists of uncashed warrants or stale dated checks issued by a government or public authority pursuant to ORS 98.336 (Property held by government and public authorities) shall be exempt from public review from the issued date until 24 months after the Property is remitted to the Department.
(2) The Department may not disclose to any other state or any Person any confidential information provided by the Department of Revenue from taxpayer returns.

Source: Rule 141-045-0105 — Confidentiality of Records, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=141-045-0105 (accessed May 26, 2025).

May 26, 2025

Rule 141-045-0105's source at or​.us