2015 ORS 173.850¹
Department of Revenue to provide assistance
  • status of reports and information

(1) Subject to subsection (2) of this section, when requested to do so, the Department of Revenue shall:

(a) Advise and assist the Legislative Revenue Officer, staff and employees with respect to the duties imposed upon the Legislative Revenue Officer by ORS 173.800 (Appointing authority for Legislative Revenue Officer) to 173.850 (Department of Revenue to provide assistance) or any resolution of the Legislative Assembly;

(b) Disclose and give access to the Legislative Revenue Officer, staff and employees of the Legislative Revenue Officer, to tax and revenue information, including the information described in ORS 308.290 (Returns) and 314.835 (Divulging particulars of returns and reports prohibited), and other information the Legislative Revenue Officer considers necessary and appropriate to the efficient performance of duties under ORS 173.800 (Appointing authority for Legislative Revenue Officer) to 173.850 (Department of Revenue to provide assistance) or any resolution of the Legislative Assembly; and

(c) Assist in the compilation, assimilation and integration of such information.

(2)(a) The department shall disclose and give access to the Legislative Revenue Officer or any authorized representatives to the information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) only if the request for the information is made in writing, specifies the purposes for which the request is made or information required and is signed by the Legislative Revenue Officer or an authorized representative. The form for request for information made under this paragraph shall be prescribed by the Legislative Revenue Officer and approved by the Director of the Department of Revenue.

(b) The department shall keep on file the request for information made pursuant to this subsection. The requests constitute a public record within the meaning of ORS 192.410 (Definitions for ORS 192.410 to 192.505) to 192.505 (Exempt and nonexempt public record to be separated). ORS 314.835 (Divulging particulars of returns and reports prohibited) and 314.840 (Disclosure of information) (3) relating to the confidentiality of tax information apply to the Legislative Revenue Officer, authorized representatives, staff and employees of the Legislative Revenue Officer.

(c) As used in this subsection, "authorized representative" means a person who, after consultation with the Director of the Department of Revenue, the Legislative Revenue Officer has certified as an authorized representative. A copy of the certificate shall be filed with the department.

(3) Reports, estimates and analyses of the Legislative Revenue Officer based upon the information described in ORS 308.290 (Returns) and 314.835 (Divulging particulars of returns and reports prohibited) obtained under this section shall be classified in such a manner as to prevent the identification of particular reports and returns and the items thereof. [1975 c.789 §5; 1985 c.565 §18]


1 Legislative Counsel Committee, CHAPTER 173—Legislative Service Agencies, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors173.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.