Divulging particulars of returns and reports prohibited

Amended by HB 4031
Effective since March 27, 2024
Relating to public records; amending ORS 314.835; and declaring an emergency.
Source:
Section 314.835 — Divulging particulars of returns and reports prohibited, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html
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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
Attorney General Opinions
Department of Revenue disclosures of information from taxpayer return or report, (1984) Vol 44, p 232