2017 ORS 305.094¹
Rules

(1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 (Definitions) to 305.091 (Authorized purposes) and 305.994 (Civil penalties imposed on financial institution). Before adopting rules under this section, the department shall consult with or seek the participation of:

(a) A representative from an association representing banks in this state;

(b) A representative from an association representing credit unions in this state; and

(c) A representative from the division of the Department of Consumer and Business Services that is charged with financial regulation functions.

(2) Rules adopted under this section must include:

(a) A procedure by which financial institutions and the Department of Revenue are able to compare data as required by ORS 305.084 (Financial institution data match system) (2).

(b) Information security standards or protocols designed to prevent, to the maximum extent feasible, unauthorized or unintentional disclosure of data transmitted to and from the department pursuant to the data match system.

(c) A procedure by which financial institutions that lack the technical ability to participate in the data match system required by ORS 305.084 (Financial institution data match system) may transmit to the department a list of the names and Social Security numbers or other taxpayer identification numbers of all account holders.

(d) A method for verifying the actual costs to a financial institution of participating in the data match system required under ORS 305.084 (Financial institution data match system). [2017 c.644 §7]

Note: See note under 305.081 (Definitions).

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.