OAR 150-314-0535
Information That May Be Furnished

(1)

Definitions. For purposes of ORS 314.840 (Disclosure of information) and this rule:

(a)

“Taxpayer,” includes:

(A)

The executor or personal representative of a decedent’s estate or a person who is appointed or authorized by law to pay the taxes of a decedent, and a trustee or other person who, by law, must pay the income taxes of a trust, and

(B)

Any entity required to file a return with the department.

(b)

An “authorized representative” is a person authorized to represent the taxpayer under ORS 305.230 (Qualifications of persons representing taxpayer) and any of its related administrative rules.

(c)

A “designee” is a person, firm, organization, or agency designated by a taxpayer to receive the taxpayer’s confidential information. For entities, designations are to be made by an individual authorized by law to act for the entity.

(2)

As permitted by law, the department may disclose and give access to information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) to certain categories of persons, including, but not limited to:

(a)

Department of Human Services:

(A)

Under provisions of ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases), the Department of Human Services may request in writing any information contained in the department’s tax files as to the location, income, and property of parents who, according to the Department of Human Services, have abandoned or deserted or are failing to support their children receiving public assistance. The request must clearly specify the information desired and must supply the information the department requires. The request must contain a certification by the Department of Human Services that the information is being requested pursuant to ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases). The information must be used only for the purposes specified by the law authorizing the disclosure.

(B)

Upon written request of the Department of Human Services, the department will disclose the names, addresses and social security numbers of applicants for elderly rental assistance under ORS 310.630 to 310.706 as authorized by ORS 314.860. The department must maintain a record of all requests for such disclosure. The information must be used only for the purposes specified by the laws authorizing the disclosure.

(b)

Division of Child Support. Under the provisions of ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases) and 180.320 (Cooperation with division in enforcement), the Division of Child Support of the Department of Justice may request any information contained in the department’s tax files for the purposes and under the limitations set forth in that statute. The rules set forth in paragraph (2)(a)(A) of this rule for supplying information to the Department of Human Services will be followed in complying with any such requests. The information must be used only for the purposes specified by the laws authorizing the disclosure.

(c)

District Attorneys. Under provisions of ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases) , the District Attorney of any county in the state may request any information contained in the department’s tax files for the purposes and under the limitations set forth in that statute. The rules set forth in paragraph (2)(a)(A) of this rule for supplying information to the Department of Human Services will be followed in complying with any such requests. The information must be used only for the purposes specified by the law authorizing the disclosure.

(d)

Corporations. The returns of a corporation will be open to inspection by any officer of the corporation or its authorized representative.

(e)

Partnerships and Limited Liability Partnerships (LLPs). The return of a partnership or LLP will be open to inspection by any person who was a partner during any part of the tax year covered by the return, provided that a showing satisfactory to the department is made that the person was a partner during the tax year covered by the return. In the event of the death of a partner, the return of the partnership or LLP will be open to inspection by the executor as defined in ORS 118.005 (Definitions for ORS 118.005 to 118.540) who is responsible for filing an inheritance tax return with respect to the deceased partner. Any person requesting information under this subsection must make known to the department the reason for the request and the use to be made of the information.

(f)

Limited Liability Companies (LLCs). Under ORS 63.810 (Taxation of limited liability companies and members), an LLC is classified for tax purposes in the same manner as it is classified for federal income tax purposes. Therefore:

(A)

If an LLC is classified as a corporation for tax purposes, the returns may be disclosed as provided in subsection (2)(d) above. Any manager or member-manager will be treated in the same manner as an officer except as otherwise provided in the LLC’s organizational documents.

(B)

If an LLC is classified as a partnership for tax purposes, the returns may be disclosed as provided in subsection (2)(e) above.

(g)

Registered Agents. The department may serve an entity that has a registered agent any notice, demand, or process required or permitted by law to be served on the entity by serving the notice, demand, or process to the entity’s registered agent on file with the Secretary of State or as otherwise determined by law.

(3)

Conflicting Claims to a Dependency Deduction. The returns of two taxpayers claiming the same dependent(s) will be open to inspection by those two taxpayers as allowed in ORS 305.215 (Conflicting claims for personal income tax items).

(4)

Husband and Wife Filing Separately. If a husband and wife have filed separate tax returns, neither spouse nor authorized representative will be permitted to inspect the separate return of the other spouse or to obtain any information from it or any related report without first having obtained written consent to do so from such other spouse except as provided in section (3) above.

(5)

Taxpayer, Authorized Representative, or Designee. Upon request and unless otherwise prohibited by an Internal Revenue Service agreement, the department will permit the taxpayer, the taxpayer’s authorized representative, or the taxpayer’s designee to obtain copies of the taxpayer’s income tax returns filed with the department for any tax year, copies of reports filed by the taxpayer in connection with such returns, and any other information that the department considers necessary in the administration of the tax laws. Upon request and payment of the charges set forth in OAR 150-192-0400 (Public Records Requests), the department will furnish copies of these documents. Such requests may be made in person, in writing, or by telephone, e-mail or other generally used means of communication.

(6)

Taxpayer Authorization and Designation. Taxpayer authorization to disclose to a designee may be in writing, verbal, or implied. See OAR 150-305-0120 (Implied Consent).

(a)

The department will recognize that a person is authorized to represent the taxpayer upon the filing with the department or magistrate division of a document signed by the taxpayer clearly authorizing such representation, or if the magistrate division is satisfied that the person is so authorized. If the magistrate division accepts a document signed by a person on behalf of a taxpayer, or has issued an order declaring that the person is authorized to represent the taxpayer, the department will consider the magistrate division to be satisfied that the person is an authorized representative. Unless a written authorization by the taxpayer clearly provides otherwise, the department will presume the person is authorized to represent the taxpayer only with respect to the proceeding before the department or the magistrate division and will disclose only documents and information relating to the tax years at issue in that proceeding.

(b)

Only the tax information that relates to the duty of an executor, a decedent estate’s personal representative, a person who is appointed by law to pay the taxes of a decedent, or a trustee or other person who, by law, must pay the income taxes of a trust may be disclosed.

(c)

Power of Attorney. The department may accept a signed power of attorney as consent from the taxpayer to disclose confidential information. The department may accept a signed power of attorney as a taxpayer’s designation to appoint another individual as their agent. The department will not accept a federal power of attorney Form 2848 unless the taxpayer has specifically indicated that it applies to the Oregon Department of Revenue.

Source: Rule 150-314-0535 — Information That May Be Furnished, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-314-0535.

150–314–0005
Period of Computation of Taxable Income 150–314–0010
Mitigation of Effect of Limitations and Other Provisions 150–314–0012
Determination by Agreement 150–314–0025
Pollution Control Facilities: Revocation of Certificate 150–314–0027
Pollution Control Facilities: Facilities Not Eligible for Tax Credit 150–314–0035
Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax 150–314–0040
Withholding on Real Property Conveyances 150–314–0045
REMIC Filing Requirements 150–314–0047
REMIC Income Taxable to Nonresidents 150–314–0055
Change in Methods of Accounting or Reporting 150–314–0060
Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications 150–314–0062
Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon 150–314–0064
Definitions 150–314–0066
Apportionment and Allocation of Income Generally 150–314–0068
Allocation of Income 150–314–0070
Apportionment Factors Generally 150–314–0072
Apportionment Factors 150–314–0074
Modified Factors for Carriers of Freight or Passengers: General Rule 150–314–0076
Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads 150–314–0078
Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines 150–314–0080
Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies 150–314–0082
Modified Factors for Companies Engaged in Sea Transportation Service 150–314–0084
Modified Factors for Companies Involved in Interstate River Transportation Service 150–314–0086
Other Methods: Limited Application 150–314–0088
Modified Factors for Financial Institutions 150–314–0090
Public Utilities: Sale of Commodities 150–314–0100
Disallowance of Certain Intercompany Transactions Involving Intangible Assets 150–314–0105
Farm Income Averaging 150–314–0110
Allocation of Oregon Modifications to Passive Activity Losses 150–314–0115
Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations 150–314–0120
Reduction of Tax Attributes after Discharge of Debt 150–314–0125
Listed Transaction Reporting Requirement 150–314–0130
Definition: Final Determination 150–314–0135
Returns When Accounting Period Changed 150–314–0140
Information Returns 150–314–0142
Brokers’ Information Returns 150–314–0150
Requirement to File Returns Electronically (Corporation E-file Mandate) 150–314–0152
Requirement to File Returns Electronically 150–314–0160
Report of Changes in Federal Taxable Income 150–314–0165
Filing Returns of Income: Due date 150–314–0167
Filing Returns of Income: Extensions, Chapters 316, 317 and 318 150–314–0169
Standards for Substitute Tax Forms 150–314–0171
Alternative Filing Methods 150–314–0173
Time Limitations Affected by Military Service 150–314–0175
Time Limitations for Persons Outside United States 150–314–0185
Payment of Tax 150–314–0187
Responsibility for Tax Payments 150–314–0195
Delinquency Penalty 150–314–0197
Failure to File Penalty 150–314–0199
Interest on Deficiencies and Delinquencies 150–314–0205
Substantial Understatement Penalty (SUP) 150–314–0207
Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402 150–314–0209
Substantial Authority, Adequate Disclosure and Reasonable Basis 150–314–0215
Listed Transaction Understatement 150–314–0220
Additional Assessments 150–314–0222
Five-Year Statute of Limitations 150–314–0224
Time Limit to Make Adjustment 150–314–0226
Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence 150–314–0228
Extension of Period for Assessment 150–314–0230
Effect of Federal Extension of Period for Assessment 150–314–0240
Refunds Generally 150–314–0242
Refunds 150–314–0244
Minimum Offset Amount 150–314–0246
Interest Computation — Offset 150–314–0248
Refund Offset Priority 150–314–0250
Refunds 150–314–0252
Effect of Federal Extension of Period for Assessment 150–314–0254
Separate Refunds When a Joint Return Has Been Filed 150–314–0256
Refunds of Tax Overpayments to Spouse or Heirs 150–314–0265
Model Recordkeeping and Retention 150–314–0267
Requirement to Provide Copies of Documents 150–314–0275
Definition: Collection Charge 150–314–0277
Payment Secured by Bond, Deposit or Otherwise 150–314–0279
Statute of Limitation on Tax Collection 150–314–0285
Assessment of Withholding Tax Against Liable Officers 150–314–0290
Estimated Tax: When Estimates Are Required 150–314–0292
Estimated Tax: When Estimates Are Required For Tax Exempt Corporations 150–314–0294
Estimated Tax: Affiliated Corporations 150–314–0300
Estimated Tax: Due Dates of Payments for Short-Period Returns 150–314–0302
Estimated Tax: Application of Payments 150–314–0310
Requirement to Use Electronic Funds Transfer 150–314–0315
Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 150–314–0317
Estimated Tax: Consolidated Return Underpayments 150–314–0319
Estimated Tax: Apportioned Returns 150–314–0321
Estimated Tax: Application of Net Loss, Annualized Income Exception 150–314–0323
Estimated Tax: Interest on Underpayment 150–314–0325
Estimated Tax: Computation of Underpayment 150–314–0327
Underpayment of Estimated Tax 150–314–0335
Apportionable and Nonapportionable Income Defined 150–314–0337
Apportionable and Nonapportionable Income 150–314–0339
Proration of Deductions 150–314–0345
Apportionment and Allocation of Income Generally 150–314–0347
Application of ORS 314.610 to 314.667: Allocation 150–314–0349
Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business 150–314–0351
Two or More Businesses of a Single Taxpayer 150–314–0353
Apportionment for Long-Term Construction Contracts 150–314–0355
Special Rules: Installment Sales 150–314–0357
Modified Factors for Motion Picture and Television Film Producers 150–314–0365
Taxable in Another State 150–314–0367
Taxable in Another State 150–314–0369
Taxable in Another State 150–314–0371
Taxable in Another State 150–314–0380
Allocation of Interest and Dividends 150–314–0385
Apportionment Formula 150–314–0390
Property Factor 150–314–0392
Property Factor 150–314–0394
Property Factor 150–314–0396
Property Factor 150–314–0398
Property Factor 150–314–0400
Property Factor 150–314–0402
Property Factor 150–314–0404
Property Factor 150–314–0406
Property Factor 150–314–0415
Payroll Factor 150–314–0417
Payroll Factor 150–314–0425
Sales Factor 150–314–0427
Sales Factor 150–314–0429
Sales Factor 150–314–0431
Sales Factor 150–314–0435
Sales Factor 150–314–0437
Gross Receipts Related to Deferred Gain or Loss 150–314–0455
Modified Factors for Publishing 150–314–0460
Apportionment of Net Loss 150–314–0465
Sales Factor for Interstate Broadcasters 150–314–0470
Interstate Broadcasters: Net Income Attributable to this State 150–314–0475
Consistent Treatment of Partnership Items 150–314–0480
Publicly Traded Partnerships Taxed as Corporations 150–314–0485
Partnership Information Returns 150–314–0487
Partnership Penalty 150–314–0495
Corporation Tax Credits — Converting a C Corporation to an S Corporation 150–314–0497
Corporation Tax Credits — Converting an S Corporation to a C Corporation 150–314–0510
Definitions for Composite Tax Returns and Pass-through Entity Withholding 150–314–0515
Oregon Composite Tax Return 150–314–0520
Pass-through Entity Withholding Requirements 150–314–0525
Exceptions to Pass-through Entity Withholding Requirements 150–314–0530
Divulging Particulars of Returns and Reports Prohibited 150–314–0535
Information That May Be Furnished 150–314–0540
Rewards for Information 150–314–0545
Combat Zone Benefits 150–314–0733
Partnership Pays Election After Federal Centralized Partnership Audit Adjustments
Last Updated

Jun. 8, 2021

Rule 150-314-0535’s source at or​.us