Taxes Imposed Upon or Measured by Net Income

ORS 314.865
Use of certain information for private benefit prohibited

A person granted access to information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) under ORS 314.840 (Disclosure of information) (2)(b) for the purpose of preparing revenue estimates shall not knowingly or intentionally use the information disclosed or the information to which access is given for any purpose if the effect of the use is private pecuniary benefit for the person or for a member of the person’s household. [1981 c.827 §2; 2013 c.36 §71]
Note: 314.865 (Use of certain information for private benefit prohibited) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Chapter 314

Law Review Citations

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


Last accessed
Jun. 26, 2021