Department of Revenue: Newsroom Public Information

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Department of Revenue: Newsroom

Department

Public Information

What can we tell you?

We are happy to talk with you about our processes, statistics, and other background information. But by law, taxpayer information is confidential. In fact, it is a Class C felony for an employee of the department to give out what are called "particulars of returns and reports."

If you aren’t sure whether what you want to know is protected information, please call. We’ll tell you what we can. And we may be able to provide you with background information to help you with your story.

Oregon Disclosure Statutes

Oregon Disclosure Statutes and Rules by Tax Program

Cigarette Tax

Exchanges of information with other governmental units	ORS 323.250
Chapter 314 disclosure provisions applicable	ORS 323.403

Corporate Excise Tax

Designation of Oregon Tax Matters Shareholder Divulging particulars of returns and reports prohibited Divulging particulars of returns and reports prohibited	OAR 150-305.230(1) ORS 314.835 OAR 150-314.835
Disclosure of information; persons to whom information may be furnished	ORS 314.840
Information that may be furnished	OAR 150-314.840
Penalties	ORS 314.991

Corporate Income Taxes (see corporate excise tax above)

Chapter 314 disclosure provisions applicable	ORS 318.031

Dry Cleaner´ s Fee

Chapter 314 disclosure provisions applicable	ORS 465.535

Elderly Rental Assistance

Chapter 314 disclosure provisions applicable	ORS 310.706
Divulging particulars of returns and reports prohibited	ORS 314.835
Divulging particulars of returns and reports prohibited Disclosure of information; persons to whom information may be furnished	OAR 150-314.835 ORS 314.840
Information that may be furnished	OAR 150-314.840
Disclosure of elderly rental assistance information to assist in recovery of public assistance overpayments; requests for information public record	ORS 314.860

Emergency Communications Tax (911)

Chapter 314 disclosure provisions applicable	Note following ORS 401.790, Sec. 16

Employment Tax

Confidentiality of information from employing unit and records	ORS 657.665(8) ORS 657.665(13)

Farm Use Assessment	OAR 150-308A.071(7)(b)


Gas and Oil Pumping Tax

Chapter 314 disclosure provisions applicable	ORS 324.170

Hazardous Substance Fee

Chapter 314 disclosure provisions applicable	ORS 453.410

Inheritance Tax

Disclosure of return information	ORS 118.525
Penalties	ORS 118.990

Insurance Excise Tax

Divulging particulars of returns and reports prohibited Divulging particulars of returns and reports prohibited Disclosure of information; persons to whom information may be furnished	ORS 314.835 OAR 150-314.835 ORS 314.840
Information that may be furnished	OAR 150-314.840
Insurers; & confidentiality of returns;	ORS 317.650

Lane County Transit District Self-Employment Tax

Divulging particulars of returns and reports prohibited	LTD Ordinance Section 1.25
Divulging particulars of returns and reports prohibited	ORS 314.835 OAR 150-314.835
Disclosure of information; persons to whom information may be furnished	ORS 314.840
Information that may be furnished	OAR 150-314.840
Penalties	ORS 314.991

Personal Income Tax

Conflicting claims for credit for dependent	ORS 305.215
Designation of Oregon Tax Matters Partner	OAR150-305.242(2)
Divulging particulars of returns and reports prohibited	ORS 314.835
Divulging particulars of returns and reports prohibited	OAR 150-314.835
Disclosure of information; persons to whom information may be furnished	ORS 314.840
Information that may be furnished	OAR 150-314.840
Penalties	ORS 314.991

Petroleum Load Fee

Chapter 314 disclosure provisions applicable	ORS 465.124

Real and Personal Property Tax

Issuance of subpoenas;	ORS 305.420(5)
Hearings to be open to public; & confidential information	ORS 305.430
Returns; personal property; real property; combined real and personal returns for industrial property; & confidentiality; lessor-lessee elections
Confidentiality -- Returns of taxable property	ORS 308.290(7)
County contractors having access to confidential records	OAR 150-308.290
Confidentiality of property tax information for centrally assessed companies; exchange under reciprocal agreements)	OAR 150-308.290(7)-(A)
Appraisal and real market valuation of industrial plants	OAR 150-308.290(7)-(B)
Confidential information furnished under ORS 308.411; exception	ORS 308.411(4) ORS 308.413
Confidentiality of industrial plant information	OAR 150-308.413

Timber Taxes

Confidentiality of reports submitted under ORS 321.379; penalties	ORS 321.381
Confidentiality of reports, returns and appraisal data	ORS 321.682
Authority of department to make certain disclosures	ORS 321.684
Requests for confidential information	OAR 150-321.684-(A)
Information that may be furnished	OAR 150-321.684(1)

Tobacco Products Tax

Chapter 314 disclosure provisions applicable	ORS 323.595

TriMet Transit District Self-Employment Tax	TriMet Ordinance Section 14.25

Divulging particulars of returns and reports prohibited Divulging particulars of returns and reports prohibited	ORS 314.835 OAR 150-314.835
Disclosure of information; persons to whom information may be furnished	ORS 314.840
Information that may be furnished	OAR 150-314.840
Penalties	ORS 314.991

Withholding Tax

Divulging particulars of returns and reports prohibited	ORS 314.835
Divulging particulars of returns and reports prohibited	OAR 150-314.835
Disclosure of information; persons to whom information may be furnished	ORS 314.840
Information that may be furnished	OAR 150-314.840
Penalties	ORS 314.991

Federal Tax Laws	IRC Section 7213(a) IRC Section 7213A IRC Section 7431

Page updated: June 21, 2007

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