ORS 314.840
Disclosure of information

  • persons to whom information may be furnished

(1)

The Department of Revenue may:

(a)

Furnish any taxpayer, representative authorized to represent the taxpayer under ORS 305.239 (Qualifications of persons representing taxpayer) or person designated by the taxpayer under ORS 305.193 (Disclosure of tax information to designated persons), upon request of the taxpayer, representative or designee, with a copy of the taxpayer’s income tax return filed with the department for any year, or with a copy of any report filed by the taxpayer in connection with the return, or with any other information the department considers necessary.

(b)

Publish lists of taxpayers who are entitled to unclaimed tax refunds.

(c)

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

(d)

Disclose a taxpayer’s name, address, telephone number, refund amount, amount due, Social Security number, employer identification number or other taxpayer identification number to the extent necessary in connection with collection activities or the processing and mailing of correspondence or of forms for any report or return required in the administration of any local tax under ORS 305.620 (Collection and distribution of local taxes on income and sales) or any law imposing a tax upon or measured by net income.

(2)

The department also may disclose and give access to information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) to:

(a)

The Governor of the State of Oregon or the authorized representative of the Governor with respect to an individual who is designated as being under consideration for appointment or reappointment to an office or for employment in the office of the Governor. The information disclosed shall be confined to whether the individual:

(A)

Has filed returns with respect to the taxes imposed by ORS chapter 316 for those of not more than the three immediately preceding years for which the individual was required to file an Oregon individual income tax return.

(B)

Has failed to pay any tax within 30 days from the date of mailing of a deficiency notice or otherwise respond to a deficiency notice within 30 days of its mailing.

(C)

Has been assessed any penalty under the Oregon personal income tax laws and the nature of the penalty.

(D)

Has been or is under investigation for possible criminal offenses under the Oregon personal income tax laws. Information disclosed pursuant to this paragraph shall be used only for the purpose of making the appointment, reappointment or decision to employ or not to employ the individual in the office of the Governor.

(b)

An officer or employee of the Oregon Department of Administrative Services duly authorized or employed to prepare revenue estimates, or a person contracting with the Oregon Department of Administrative Services to prepare revenue estimates, in the preparation of revenue estimates required for the Governor’s budget under ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) to 291.224 (Inclusion of capital construction program in Governor’s budget), or required for submission to the Emergency Board or the Joint Interim Committee on Ways and Means, or if the Legislative Assembly is in session, to the Joint Committee on Ways and Means, and to the Legislative Revenue Officer or Legislative Fiscal Officer under ORS 291.342 (Annual estimation of state revenues), 291.348 (Biennial estimate of General Fund and State Lottery Fund revenues) and 291.445 (Certificate of state agency that issues general obligation bonds). The Department of Revenue shall disclose and give access to the information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) for the purposes of this paragraph only if:

(A)

The request for information is made in writing, specifies the purposes for which the request is made and is signed by an authorized representative of the Oregon Department of Administrative Services. The form for request for information shall be prescribed by the Oregon Department of Administrative Services and approved by the Director of the Department of Revenue.

(B)

The officer, employee or person receiving the information does not remove from the premises of the Department of Revenue any materials that would reveal the identity of a personal or corporate taxpayer.

(c)

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

(d)

For tax administration and compliance purposes, the proper officer or authorized representative of any of the following entities that has or is governed by a provision of law that meets the requirements of any applicable provision of the Internal Revenue Code as to confidentiality:

(A)

A state;

(B)

A city, county or other political subdivision of a state;

(C)

The District of Columbia; or

(D)

An association established exclusively to provide services to federal, state or local taxing authorities.

(e)

The Multistate Tax Commission or its authorized representatives, for tax administration and compliance purposes only. The Multistate Tax Commission may make the information available to the Commissioner of Internal Revenue or the proper officer or authorized representative of any governmental entity described in and meeting the qualifications of paragraph (d) of this subsection.

(f)

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 deems disclosure or access necessary for the performance of the duties of advising or representing the department pursuant to ORS 180.010 (Office of Attorney General) to 180.240 (Attorney General and Department of Justice to have powers and prerogatives of district attorneys) and the tax laws of the state.

(g)

Employees of the State of Oregon, other than of the Department of Revenue or Department of Justice, to the extent the department deems 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.

(h)

Other persons, partnerships, corporations and other legal entities, and their employees, to the extent the department deems disclosure or access necessary for the performance of such others’ duties under contracts or agreements between the department and such legal entities, in the department’s administration of the tax laws.

(i)

The Legislative Revenue Officer or authorized representatives upon compliance with ORS 173.850 (Department of Revenue to provide assistance). Such officer or representative shall not remove from the premises of the department any materials that would reveal the identity of any taxpayer or any other person.

(j)

The Department of Consumer and Business Services, to the extent the department requires such information to determine whether it is appropriate to adjust those workers’ compensation benefits the amount of which is based pursuant to ORS chapter 656 on the amount of wages or earned income received by an individual.

(k)

Any agency of the State of Oregon, or any person, or any officer or employee of such 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 Article VI, section 2, of the Oregon Constitution; the Department of Human Services pursuant to ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases); the Division of Child Support of the Department of Justice and district attorney regarding cases for which they are providing support enforcement services under ORS 25.080 (Entity primarily responsible for support enforcement services); the State Board of Tax Practitioners, pursuant to ORS 673.710 (Names of tax preparers and other information furnished by Department of Revenue); and the Oregon Board of Accountancy, pursuant to ORS 673.415 (Furnishing of signature block of income tax return or report by Department of Revenue).

(L)

The Director of the Department of Consumer and Business Services to determine that a person complies with ORS chapter 656 and the Director of the Employment Department to determine that a person complies with ORS chapter 657, the following employer information:

(A)

Identification numbers.

(B)

Names and addresses.

(C)

Inception date as employer.

(D)

Nature of business.

(E)

Entity changes.

(F)

Date of last payroll.

(m)

The Director of the Oregon Health Authority to determine that a person has the ability to pay for care that includes services provided by the Oregon State Hospital, or the Oregon Health Authority to collect any unpaid cost of care as provided by ORS chapter 179.

(n)

Employees of the Employment Department to the extent the Department of Revenue deems disclosure or access to information on a combined tax report filed under ORS 316.168 (Employer required to file combined quarterly tax report) is necessary to performance of their duties in administering the tax imposed by ORS chapter 657.

(o)

The State Fire Marshal to assist the State Fire Marshal in carrying out duties, functions and powers under ORS 453.307 (Definitions for ORS 453.307 to 453.414) to 453.414 (Exemption for local government), the employer or agent name, address, telephone number and standard industrial classification, if available.

(p)

Employees of the Department of State Lands or State Treasurer for the purposes of returning unclaimed property and identifying, locating and publishing lists of taxpayers entitled to unclaimed refunds under ORS 98.302 (Definitions for ORS 98.302 to 98.436) to 98.436 (Short title).

(q)

In addition to the disclosure allowed under ORS 305.225 (Request of assistance by law enforcement agency), state or local law enforcement agencies to assist in the investigation or prosecution of the following criminal activities:

(A)

Mail theft of a check, in which case the information that may be disclosed shall be limited to the stolen document, the name, address and taxpayer identification number of the payee, the amount of the check and the date printed on the check.

(B)

The counterfeiting, forging or altering of a check submitted by a taxpayer to the Department of Revenue or issued by the Department of Revenue to a taxpayer, in which case the information that may be disclosed shall be limited to the counterfeit, forged or altered document, the name, address and taxpayer identification number of the payee, the amount of the check, the date printed on the check and the altered name and address.

(r)

The United States Postal Inspection Service or a federal law enforcement agency, including but not limited to the United States Department of Justice, to assist in the investigation of the following criminal activities:

(A)

Mail theft of a check, in which case the information that may be disclosed shall be limited to the stolen document, the name, address and taxpayer identification number of the payee, the amount of the check and the date printed on the check.

(B)

The counterfeiting, forging or altering of a check submitted by a taxpayer to the Department of Revenue or issued by the Department of Revenue to a taxpayer, in which case the information that may be disclosed shall be limited to the counterfeit, forged or altered document, the name, address and taxpayer identification number of the payee, the amount of the check, the date printed on the check and the altered name and address.

(s)

The United States Financial Management Service, for purposes of facilitating the offsets described in ORS 305.612 (Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable).

(t)

A municipal corporation of this state for purposes of assisting the municipal corporation in the administration of a tax of the municipal corporation that is imposed on or measured by income, wages or net earnings from self-employment. Any disclosure under this paragraph may be made only pursuant to a written agreement between the Department of Revenue and the municipal corporation that ensures the confidentiality of the information disclosed.

(u)

A consumer reporting agency, to the extent necessary to carry out the purposes of ORS 314.843 (Reporting of information to consumer reporting agency).
(v)
The Public Employees Retirement Board, to the extent necessary to carry out the purposes of ORS 238.372 (Increased benefits not payable to nonresidents) to 238.384 (Rules), and to any public employer, to the extent necessary to carry out the purposes of ORS 237.635 (Mandated increase in benefits payable under systems other than Public Employees Retirement System) (3) and 237.637 (Additional mandated increase in benefits payable under systems other than Public Employees Retirement System) (2).

(w)

The Secretary of State for the purpose of initiating or supporting a recommendation under ORS 60.032 (Investigations of violations of chapter) (3) or 63.032 (Investigations of violations of chapter) (3) to administratively dissolve a corporation or limited liability company that the Director of the Department of Revenue determines has failed to comply with applicable tax laws of the state.
(x)
Intentionally left blank —Ed.

(A)

A multijurisdictional information sharing organization formed with oversight by the Internal Revenue Service to combat identity theft and fraud, if the Department of Revenue is a member of the organization; and

(B)

Tax preparation software vendors that are members of an organization described in subparagraph (A) of this paragraph, if information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) is shared for the purpose of investigating industry leads of potential identity theft or fraud.

(y)

The State Treasurer, for the purpose of providing employer responses, as indicated on annual withholding reports submitted to the Department of Revenue, about whether an employer offers a qualified retirement savings plan as listed in ORS 178.215 (Rules for Oregon Retirement Savings Plan).

(z)

The Oregon 529 Savings Board, for the purpose of facilitating the establishment of accounts by personal income taxpayers under ORS 178.335 (Network participation for higher education expenses) within the Oregon 529 Savings Network through the use of income tax return forms.

(3)

Intentionally left blank —Ed.

(a)

Each officer or employee of the department and each person described or referred to in subsection (2)(a), (b), (f) to (L), (n) to (q) or (w) 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 314.835 (Divulging particulars of returns and reports prohibited) and 314.991 (Penalties), relating to penalties for the violation of ORS 314.835 (Divulging particulars of returns and reports prohibited), 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 314.835 (Divulging particulars of returns and reports prohibited).

(b)

The disclosure authorized in subsection (2)(r) of this section shall be made only after a written agreement has been entered into between the Department of Revenue and the person described in subsection (2)(r) of this section to whom disclosure or access to the tax information is given, providing that:

(A)

Any information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) that is received by the person pursuant to subsection (2)(r) of this section is confidential information that may not be disclosed, except to the extent necessary to investigate or prosecute the criminal activities described in subsection (2)(r) of this section;

(B)

The information shall be protected as confidential under applicable federal and state laws; and

(C)

The United States Postal Inspection Service or the federal law enforcement agency shall give notice to the Department of Revenue of any request received under the federal Freedom of Information Act, 5 U.S.C. 552, or other federal law relating to the disclosure of information.

(4)

The Department of Revenue may recover the costs of furnishing the information described in subsection (2)(L), (m) and (o) to (q) of this section from the respective agencies. [1957 c.632 §35 (enacted in lieu of 316.745 and 317.540); 1959 c.114 §1; 1971 c.682 §2; 1973 c.106 §1; 1975 c.368 §9; 1975 c.789 §19; 1977 c.430 §3; 1979 c.690 §2; 1981 c.827 §1; 1985 c.605 §20; 1987 c.94 §102; 1987 c.647 §9; 1987 c.884 §1; 1989 c.348 §15; 1989 c.901 §6; 1991 c.362 §3; 1991 c.374 §1; 1991 c.882 §14; 1993 c.18 §76; 1993 c.694 §42; 1993 c.726 §26; 1997 c.170 §43; 1999 c.224 §3; 1999 c.580 §2; 1999 c.656 §1; 2001 c.3 §1; 2001 c.28 §4; 2003 c.541 §5; 2007 c.321 §1; 2009 c.595 §203; 2009 c.640 §2; 2011 c.476 §2; 2011 c.653 §10; 2012 c.107 §11; 2013 c.36 §66; 2013 c.53 §17; 2015 c.318 §13; 2015 c.348 §16; 2017 c.705 §32; 2019 c.133 §1; 2019 c.316 §3; 2019 c.317 §2; 2019 c.678 §65]

Source: Section 314.840 — Disclosure of information; persons to whom information may be furnished, https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html.

Attorney General Opinions

No authority to disclose income tax information to a county, (1976) Vol 38, p 103; divulgence by Department of Revenue of names of taxpayers who have paid the 100 percent fraud penalty, (1981) Vol 41, p 455; Department of Revenue disclosures of information from taxpayer return or report, (1984) Vol 44, p 232

314.011
Definitions
314.015
Soccer referees considered independent contractors
314.021
Application of chapter
314.023
Application to partners in domestic partnership and to surviving partners
314.029
Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax
314.031
Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax
314.033
Application of federal Tax Reform Act of 1986 (P.L. 99-514)
314.035
Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)
314.037
Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)
314.039
Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)
314.041
Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7
314.043
Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)
314.045
Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)
314.047
Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)
314.049
Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)
314.051
Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)
314.053
Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)
314.055
Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)
314.057
Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)
314.059
Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
314.061
Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
314.063
Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)
314.075
Evading requirements of law prohibited
314.078
Determination of tax credit amounts
314.080
Venue on failure to comply with law
314.085
Taxable year
314.091
Abeyance of tax during periods of active duty military service
314.105
Definitions for ORS 314.105 to 314.135
314.115
Adjustment to correct effect of certain errors
314.125
When adjustment may be made
314.135
Computation
314.140
Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
314.255
Collection of taxes due after revocation of certification of pollution control facility
314.256
Lobbying expenditures
314.258
Withholding in certain conveyances of real estate
314.260
Taxation of real estate mortgage investment conduits
314.276
Method of accounting
314.280
Allocation of income of financial institution or public utility from business within and without state
314.287
Costs allocable to inventory
314.295
Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
314.297
Election for alternative determination of farm income
314.300
Passive activity loss
314.302
Interest on deferred tax liabilities with respect to installment obligations
314.306
Income from discharge of indebtedness
314.307
Definitions
314.308
Reportable transactions
314.310
Liability of transferee of taxpayer for taxes imposed on taxpayer
314.330
Lien if grantor or other person determined to be owner of trust
314.355
Returns when tax year changed
314.360
Information returns
314.362
Filing return on magnetic media or other machine-readable form
314.364
Authority of department to require filing of returns by electronic means
314.370
Department requiring return or supplementary return
314.380
Furnishing copy of federal or other state return or report
314.385
Form of returns
314.395
Time for payment of tax
314.397
Manner of payment
314.400
Penalty for failure to file report or return or to pay tax when due
314.401
De minimis tax payment not required
314.402
Understatement of net tax
314.403
Listed transaction understatement
314.404
Penalty for failure to report reportable transaction
314.406
Penalty for promotion of abusive tax shelter
314.407
Assessment of taxes owing but not submitted with return
314.410
Time limit for notice of deficiency
314.412
Issuing of notice of deficiency attributable to involuntary conversion
314.415
Refunds
314.417
Unpaid tax or withholding lien at time of assessment
314.419
Foreclosure of lien
314.421
When lien valid
314.423
Status of lien
314.425
Examining books, records or persons
314.430
Warrant for collection of taxes
314.440
Tax as debt
314.466
Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
314.469
Treatment of moneys collected under ORS 314.406
314.505
Estimate of tax liability by corporations
314.515
Installment schedule for payment of estimated tax
314.518
Estimated tax payments by electronic funds transfer
314.520
State agency authority over certain electronic funds transfer payments
314.525
Underpayment of estimated tax
314.605
Short title
314.606
Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
314.610
Definitions for ORS 314.605 to 314.675
314.615
When allocation and apportionment of net income from business activity required
314.620
When taxpayer is considered taxable in another state
314.625
Certain nonapportionable income to be allocated
314.630
Allocation to this state of net rents and royalties
314.635
Allocation to this state of capital gains and losses
314.640
Allocation to this state of interest and dividends
314.642
Allocation to this state of lottery prizes
314.645
Allocation to this state of patent and copyright royalties
314.647
Policy
314.650
Apportionment of income
314.655
Determination of property factor
314.660
Determination of payroll factor
314.665
Determination of sales factor
314.666
Market for sales in this state
314.667
Additional methods to determine extent of business activity in this state
314.668
Definitions
314.669
Legislative findings
314.671
Qualifying investment contract
314.673
Rules
314.674
Apportionment of broadcasting sales
314.675
Apportionment of net loss
314.695
Application of ORS 314.280 and 314.605 to 314.675
314.698
Treatment of global intangible low-taxed income
314.712
Partnerships not subject to income tax
314.714
Character of partnership income
314.716
Basis of partner’s interest
314.718
Treatment of contributions to partnership
314.720
Treatment of distributions from partnership
314.722
Publicly traded partnerships taxed as corporations
314.724
Information return
314.725
Privilege tax applicable to partnerships
314.726
Application of ORS 314.724
314.727
Disclosure of partnership items to partner
314.731
Definitions
314.733
Requirement to report adjustments from partnership-level audit or administrative adjustment request
314.735
Time limit for notice of deficiency
314.737
Time limit for claim for refund or credit
314.739
Obligation or right of partner to report changes in taxable income or tax liability
314.761
“C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318
314.762
Taxation of S corporation
314.763
Taxation of shareholder’s income
314.764
Treatment of distributions by S corporation
314.765
Employee fringe benefits
314.766
Tax on built-in gain
314.767
Tax on excess net passive income
314.768
S corporation or shareholder elections
314.769
Application of sections 1377 and 1379 of Internal Revenue Code
314.770
Disclosure of S corporation items to shareholder
314.771
Recapture of LIFO benefits
314.772
Business tax credits
314.775
Definitions for ORS 314.775 to 314.784
314.778
Composite returns of pass-through entities
314.781
Withholding
314.784
Circumstances when pass-through entity withholding is not required
314.805
Department to administer and enforce laws
314.810
Administering oaths and taking acknowledgments
314.815
Rules and regulations
314.835
Divulging particulars of returns and reports prohibited
314.840
Disclosure of information
314.843
Reporting of information to consumer reporting agency
314.845
Certificate of department as evidence
314.850
Statistics
314.855
Rewards for information
314.865
Use of certain information for private benefit prohibited
314.870
Time for performing certain acts postponed by reason of service in a combat zone
314.991
Penalties
Green check means up to date. Up to date