Taxes Imposed Upon or Measured by Net Income

ORS 314.835
Divulging particulars of returns and reports prohibited

(1)

Except as otherwise specifically provided in rules adopted under ORS 305.193 (Disclosure of tax information to designated persons) or in other law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of any local tax pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) or required under a law imposing a tax upon or measured by net income. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 314.840 (Disclosure of information) (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 314.840 (Disclosure of information) (2) or any other provision of state law to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for income tax is to be adjudicated by the court from which such process issues.

(2)

As used in this section:

(a)

“Officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person.

(b)

“Particulars” includes, but is not limited to, a taxpayer’s name, address, telephone number, Social Security number, employer identification number or other taxpayer identification number and the amount of refund claimed by or granted to a taxpayer. [1957 c.632 §34 (enacted in lieu of 316.740 and 317.535); 1971 c.682 §1; 1975 c.789 §13; 1979 c.690 §1; 1993 c.726 §25; 1999 c.580 §1; 2003 c.541 §4; 2015 c.348 §15]

Notes of Decisions

Prohibition against disclosure of tax return information by public official does not make tax return privileged document immune from court discovery order. State ex rel Thesman v. Dooley, 270 Or 37, 526 P2d 563 (1974)

Confidentiality of tax returns under this section did not preclude Department of Revenue from withholding tax refunds as setoffs against debts owed state. Brown v. Lobdell, 36 Or App 397, 585 P2d 4 (1978), Sup Ct review denied

Atty. Gen. Opinions

Department of Revenue disclosures of information from taxpayer return or report, (1984) Vol 44, p 232

Chapter 314

Law Review Citations

9 WLJ 249 (1973); 5 EL 516 (1975)

Source

Last accessed
Jun. 26, 2021

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