ORS 305.806¹
Posting of information about debtors with delinquent tax debt on department website

(1) The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances:

(a) The debtor is not in a department-approved payment plan under ORS 305.890 (Right to enter into agreement to satisfy liability in installment payments);

(b) The debtor is not in an open bankruptcy;

(c) The debtor is not appealing the debt in good faith;

(d) The debtor is not in an agreement approved by the department to resolve payment of the debt under ORS 305.150 (Closing agreements) or 305.155 (Cancellation of uncollectible tax);

(e) The unpaid balance owed by the debtor, including tax, penalty and interest is greater than $50,000; or

(f) The department has issued a warrant for collection of the debt under ORS 267.385 (Employer payroll tax), 314.430 (Warrant for collection of taxes), 316.207 (Liability for tax), 320.080 (Procedure on failure to pay tax or penalty), 321.570 (Warrant for collection of delinquent taxes) or 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination).

(2) For purposes of posting debtor information pursuant to this section and notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited), the department may disclose the following:

(a) The debtor’s name, including other names or aliases associated with the identity of the debtor;

(b) The name of a liable officer, if the debtor is a business;

(c) The debtor’s current city and state of residence;

(d) A lien identification number for the debt;

(e) The type of debt; and

(f) The current amount due from the debtor.

(3) Within 14 days of the resolution of any debt about which information is posted online, the department shall remove information related to the debt from the department’s website or otherwise indicate debt was resolved in full.

(4) Notwithstanding the disclosure allowed under subsection (2) of this section, any information contained in the department’s systems that is used in making debtor information available online remains subject to any applicable confidentiality protections provided by law and is exempt from public records disclosure. [2019 c.336 §2]

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 (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2019) (last ac­cessed May 16, 2020).
 
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