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
|
