Exemption from public records law
(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 (Rate of tax) to 320.340 (Exemption from public records law) are exempt from disclosure under ORS 192.410 (Definitions for ORS 192.410 to 192.505) to 192.505 (Exempt and nonexempt public record to be separated). Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.
(2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835 (Divulging particulars of returns and reports prohibited), ORS 314.835 (Divulging particulars of returns and reports prohibited) controls. [2003 c.818 §8a]
Note: See note under 320.300 (Definitions for ORS 320.300 to 320.350).
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