ORS § 475C.754

Current through 2024 Regular Session legislation effective June 6, 2024
Section 475C.754 - Required disclosure by Department of Revenue; fees
(1) Notwithstanding any law relating to the exemption of information from public disclosure under ORS 475C. 670 to 475C. 734, or relating to the confidentiality of tax return information, upon the request of a financial institution, the Department of Revenue shall provide to the financial institution the following information:
(a) Whether the person is currently compliant with the provisions of ORS 475C. 670 to 475C. 734 and rules adopted under ORS 475C. 670 to 475C. 734;
(b) Any past or pending violation by the person of a provision of ORS 475C. 670 to 475C. 734 or a rule adopted under ORS 475C. 670 to 475C. 734; and
(c) Any penalty imposed upon the person for violating a provision of ORS 475C. 670 to 475C. 734 or a rule adopted under ORS 475C. 670 to 475C. 734.
(2) Upon receiving a request under subsection (1) of this section, the department shall provide the requesting financial institution with the requested information.
(3) The department may charge a financial institution a reasonable fee to cover the administrative costs of providing information under this section.

ORS 475C.754

Formerly 475B.775