Confidentiality of reports, returns and appraisal data
(1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 (Payment of tax) or 321.741 (Due dates for severance tax return and payment) or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS 321.201 (Definition of "forestland" for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals). It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (Authority of department to make certain disclosures) (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (Authority of department to make certain disclosures) (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues.
(2) As used in this section, "officer," "employee" or "person" includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person. [1989 c.1083 §18; 2001 c.860 §26; 2003 c.454 §60; 2003 c.621 §45a]
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.