Oregon — State Statute

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 taxpayer’s 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 taxpayer’s 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
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