ORS 107.408¹
Duty to provide income tax information

(1) Except as provided in subsection (5) of this section, if a judgment of marital annulment, dissolution or separation includes an award of spousal support for which any portion of the obligation remains due and owing, upon written request received by one party from the other party, a party shall provide copies of the following documents to the requesting party:

(a) The first and second pages of the party’s most recently filed state and federal income tax returns; or

(b) If the party has not filed income tax returns for the last calendar year, all W-2 statements, year-end payroll statements, interest and dividend statements and all other records of income earned or received by the party during the last calendar year.

(2) A written request under this section may be made once every two years.

(3) A written request under this section may be made without filing with the court a request for modification of the judgment.

(4) A party providing documents under this section may redact all account numbers, personally identifying information and contact information, including but not limited to personal addresses and employer addresses, from the documents provided, except for the name of the party.

(5) When a party requests documents under this section, the requesting party shall simultaneously provide to the nonrequesting party copies of the requesting party’s same documents. The nonrequesting party has no obligation to provide documents under this section unless the request is accompanied by copies of the requesting party’s same documents. [2017 c.457 §2]

Note: 107.408 (Duty to provide income tax information) was added to and made a part of ORS chapter 107 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Chapter 107

Notes of Decisions

Trial court has authority to es­tab­lish liquidated sum as amount owed by spouse under settle­ment agree­ment. Horner and Horner, 119 Or App 112, 849 P2d 560 (1993)

Atty. Gen. Opinions

Emergency or necessity as the only grounds for waiver of 90-day period, (1971) Vol 35, p 982

Law Review Cita­tions

55 OLR 267-277 (1976); 27 WLR 51 (1991)

1 Legislative Counsel Committee, CHAPTER 107—Marital Dissolution, Annulment and Separation; Mediation and Conciliation Services; Family Abuse Prevention, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors107.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 107, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano107.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information