ORS 321.684
Authority of department to make certain disclosures


(1)

The Department of Revenue may:

(a)

Furnish to any taxpayer or authorized representative, upon request of the taxpayer or authorized representative, a copy of the taxpayer’s forest products harvest tax report or return required by ORS 321.045 (Payment of tax) or 321.741 (Due dates for severance tax return and payment) that is filed with the department for any year, or a copy of any report filed by the taxpayer in connection with the return.

(b)

Publish a list of taxpayers who are entitled to unclaimed tax refunds.

(c)

Publish statistics classified so as to prevent the identification of taxable value or any particulars contained in any report or return.

(d)

Disclose a taxpayer’s name, address and Social Security number or employer identification number to the extent necessary in connection with the processing and mailing of forms for any report or return required in the administration of ORS 321.045 (Payment of tax) and 321.741 (Due dates for severance tax return and payment).

(e)

Disclose to the State Forester, upon request of the forester, for the purpose of soliciting nominations and recommendations referred to in ORS 526.610 (Oregon Forest Resources Institute), the names of producers meeting producer class qualifications established under ORS 526.610 (Oregon Forest Resources Institute) who filed forest products harvest tax returns.

(f)

Disclose appraisal data collected to make determinations of specially assessed value of forestland under ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) to any member of a forestland value advisory committee the department has convened under ORS 321.213 (Forestland value advisory committee).

(2)

The department also may disclose and give access to information described in ORS 321.682 (Confidentiality of reports, returns and appraisal data) to:

(a)

The Commissioner of Internal Revenue or authorized representative, for tax purposes only.

(b)

The United States Forest Service, Bureau of Land Management and the State Forestry Department pursuant to their regulatory programs and for investigative purposes related to timber theft.

(c)

The Attorney General, assistants and employees in the Department of Justice or other legal representative of the State of Oregon, to the extent the department considers disclosure or access necessary for the performance of the duties of advising or representing the department pursuant to ORS 321.045 (Payment of tax) and 321.741 (Due dates for severance tax return and payment).

(d)

Employees of the State of Oregon, other than the Department of Revenue or Department of Justice, to the extent the department considers disclosure or access necessary for such employees to perform their duties under contracts or agreements between the department and any other department, agency or subdivision of the State of Oregon in the department’s administration of the tax laws.

(e)

The Legislative Revenue Officer or the authorized representative of the Legislative Revenue Officer upon compliance with ORS 173.850 (Department of Revenue to provide assistance). The officer or representative may not remove from the premises of the department any materials that would reveal the identity of any taxpayer or any other person or the volume of harvest and value reported on individual returns and reports.

(f)

Any agency of the State of Oregon, or any person, or any officer or employee of the agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State as Auditor of Public Accounts under section 2, Article VI of the Constitution of the State of Oregon.

(3)

Each officer or employee of the department and each person described or referred to in subsection (2)(b) to (f) of this section to whom disclosure or access to the tax information is given under subsection (2) of this section or any other provision of state law, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of ORS 321.682 (Confidentiality of reports, returns and appraisal data) and 321.686 (Penalty for violation of ORS 321.682) relating to penalties for the violation of ORS 321.682 (Confidentiality of reports, returns and appraisal data), and shall, as a condition of employment or performance of duties, execute a certificate for the department, in a form prescribed by the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of ORS 321.682 (Confidentiality of reports, returns and appraisal data). [1989 c.1083 §19; 1991 c.949 §24; 1993 c.653 §22; 1995 c.225 §1; 1999 c.1078 §81; 2001 c.860 §27; 2003 c.423 §8; 2003 c.454 §61; 2003 c.621 §46; 2005 c.94 §105]

Source: Section 321.684 — Authority of department to make certain disclosures, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460
321.011
Policy
321.012
Public to share cost of suppressing fires caused by public
321.015
Levy of privilege taxes upon harvest of timber for certain purposes
321.017
Levy of additional privilege tax
321.035
Determination of moneys available in Oregon Forest Land Protection Fund
321.045
Payment of tax
321.145
Tax revenue credited to suspense account
321.152
Distribution of tax revenue
321.185
Forest Research and Experiment Account
321.201
Definition of “forestland” for ORS 321.201 to 321.222
321.204
Legislative findings and declarations
321.207
Valuation models
321.210
Proposed specially assessed values
321.213
Forestland value advisory committee
321.216
Certified specially assessed values
321.219
Appeal of certified specially assessed values
321.222
Jurisdiction of board of property tax appeals
321.257
Definitions for ORS 321.257 to 321.390
321.259
Legislative findings
321.262
Purposes
321.267
Lands not eligible for special assessment
321.272
Exemption of timber from property taxation
321.347
Land designations
321.348
Assignment of forestland to land classes
321.349
Valuation of certain forestland at farm use value
321.354
Common ownership minimum acreage requirements
321.358
Application for designation as forestland
321.359
Removal of designation
321.362
Notation of forestland on tax roll for potential additional tax liability
321.366
Date on which disqualification of forestland is effective
321.367
Forestland management
321.390
Land used to grow certain hardwood to be assessed as farm use land
321.550
Notice of intent to harvest
321.560
Audit of returns
321.570
Warrant for collection of delinquent taxes
321.580
Effect of failure or refusal to make return
321.600
Tax as debt
321.609
Enforcement of certain statutes by department
321.682
Confidentiality of reports, returns and appraisal data
321.684
Authority of department to make certain disclosures
321.686
Penalty for violation of ORS 321.682
321.700
Definitions for ORS 321.700 to 321.754
321.703
Legislative findings and declarations
321.706
Application for small tract forestland qualification
321.709
Small tract forestland qualification requirements
321.712
Circumstances under which notification is required
321.716
Disqualification
321.719
Continued qualification as small tract forestland following sale or transfer
321.722
Valuation
321.726
Severance tax upon harvest from small tract forestland
321.733
Severance tax returns
321.741
Due dates for severance tax return and payment
321.746
Severance tax revenues
321.751
Western Oregon Timber Severance Tax Fund
321.754
Eastern Oregon Timber Severance Tax Fund
321.805
Definitions for ORS 321.805 to 321.855
321.808
Purposes
321.817
Legislative findings
321.824
Lands not eligible for special assessment
321.829
Exemption of timber from property taxation
321.833
Common ownership minimum acreage requirements
321.839
Application for forestland designation
321.842
Removal of forestland designation
321.845
Date on which disqualification of forestland is effective
321.848
Disqualification
321.855
Land used to grow certain hardwood to be assessed as farm use land
321.991
Penalty
Green check means up to date. Up to date