Confidentiality of tax records
- • penalty for disclosure
Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 (Divulging particulars of returns and reports prohibited) shall be used by the Secretary of State and the officers and employees of the Secretary of State solely for the purposes of performing the functions of the office of Auditor of Public Accounts as required by section 2, Article VI of the Oregon Constitution, and shall not be used or disclosed for any other purpose. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided by ORS 314.991 (Penalties) (2). [1979 c.690 §17]
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.