ORS 320.340¹
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).

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors320.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­320ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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