Oregon Revised Statutes Chapter 321 § 321.684 — Authority of department to make certain disclosures
Oregon Revised Statutes Chapter 321 ·
Oregon Code § 321.684·Enacted ·Last updated March 01, 2026
Statute Text
Authority of department to make certain disclosures.
(1) The Department of Revenue may:
(a) Furnish to
any taxpayer or authorized representative, upon request of the taxpayer or
authorized representative, a copy of the taxpayers forest products harvest tax
report or return required by ORS 321.045 or 321.741 that is filed with the
department for any year, or a copy of any report filed by the taxpayer in
connection with the return.
(b) Publish a
list of taxpayers who are entitled to unclaimed tax refunds.
(c) Publish
statistics classified so as to prevent the identification of taxable value or
any particulars contained in any report or return.
(d) Disclose a
taxpayers name, address and Social Security number or employer identification
number to the extent necessary in connection with the processing and mailing of
forms for any report or return required in the administration of ORS 321.045
and 321.741.
(e) Disclose to
the State Forester, upon request of the forester, for the purpose of soliciting
nominations and recommendations referred to in ORS 526.610, the names of
producers meeting producer class qualifications established under ORS 526.610
who filed forest products harvest tax returns.
(f) Disclose
appraisal data collected to make determinations of specially assessed value of
forestland under ORS 321.201 to 321.222 to any member of a forestland value
advisory committee the department has convened under ORS 321.213.
(2) The
department also may disclose and give access to information described in ORS
Plain English Explanation
This Oregon statute addresses Authority of department to make certain disclosures. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 321.684
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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