Or. Admin. R. 150-314-0530

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0530 - Divulging Particulars of Returns and Reports Prohibited

(1) This section applies generally to deputies, agents, officers, or other employees of the Department of Revenue. Disclosure of information from a taxpayer's filed return or report to a third person is prohibited under this statute, it being essential to encourage voluntary reporting and payment of taxes and to assure taxpayers that they will not suffer any adverse consequences of being frank and honest on their return. Other persons or entities having acquired information disclosed in a taxpayer's filed return or report pursuant to ORS 314.840(2) are bound by the same rules of secrecy under this section as any member of the Department of Revenue and are subject to the same penalties for violation of 314.835.

(2) Except as provided by ORS 314.840, it is illegal to divulge in any manner any particular set forth or disclosed in any report or return filed with the department in compliance with any law imposing a tax upon or measured by net income. Penalties are those provided in ORS 314.991. The meaning of "any particular" must be interpreted in its broadest concept to include, but not necessarily limited to, such items as the taxpayer's name, address, telephone number, any item or amount of income, deductions, refund amount, amount due, any information entering into the computation of tax, including the tax itself, or any credit or debit card number, card expiration date, personal identification number, password, bank account number and routing number if that information was obtained from a report or return to which ORS 314.835(1) applies.

(3) The disclosure of information from a report includes not only such reports as are required to be filed with the individual's return, but any report required under a law imposing a tax upon or measured by gross or net income, such as quarterly and reconciliation withholding reports filed by employers. Any information obtained from sources not covered by the prohibitions of ORS 314.835 or any other confidentiality provision in any law administered by the department may be released at the department's discretion, provided the information requested is necessary and is to be used for lawful purposes.

Or. Admin. R. 150-314-0530

11-71; 11-73; 12-19-75; TC 19-1979, f. 12-20-79, cert. ef. 12-31-79; TC 9-1981, f. 12-7-81, cert. ef. 12-31-81; RD 7-1988, f. 12-19-88, cert. ef. 12-31-88; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93; REV 8-2001, f. & cert. ef. 12-31-01; Renumbered from 150-314.835, REV 34-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.835