(2) The confidential information may be disclosed to the following individuals only:
(a) Counsel for the Department of Revenue.
(b) Counsel of record for any party participating in the proceeding in which the information is to be used.
(c) Employees of the Department of Revenue who are assigned to perform an appraisal using the confidential information.
(d) Those experts or consultants for any party participating in the proceeding who are not, have not previously been and are not anticipated to become directors, officers, employees or business associates of the party, and who have been retained to provide technical advice or testimony in the proceeding.
(3) Before disclosure of information described in this section, each individual to whom disclosure of confidential information will be made shall execute a written acknowledgment of the confidential nature of the information and consent to be bound by the terms of the order of confidentiality, subject to judicial penalties for contempt. Such an acknowledgment shall be executed by any person to whom access to confidential information is actually given.
(4) A written record shall be maintained by the Department of Revenue and any party to whom disclosure is made of the specific material disclosed and the identity of those individuals to whom access has been given, including the name and title of the individuals and the date each was approved to be given access.
(5) The documents, and any copies of them, shall be marked "confidential" or in some way identified to be subject to limited access. Any copies of the original documents shall be reproduced in a way that makes them readily identifiable.
(6) At the conclusion of the proceeding, all documents subject to the provisions of this section shall be returned to the person or agency that originally produced them. Any copies, abstracts or summaries of the information shall be destroyed, and their destruction shall be verified by the party or agency that made the copies. [1993 c.353 §11; 1995 c.650 §86]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.005 - Definitions.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.045 - Duties of director.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.150 - Closing agreements.
Section 305.157 - Extending statutory periods of limitation.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.380 - Definitions for ORS 305.385.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.412 - Jurisdiction to determine value.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.725 - Application of entity.
Section 305.730 - Financial report of entity.
Section 305.740 - Commission examination for continuing eligibility; disqualification order.
Section 305.745 - Inclusion of eligible entities on schedule of tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.792 - Surplus refund donations to education.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.800 - Taxpayer Advocate.
Section 305.801 - Authority of Taxpayer Advocate to issue order to department.
Section 305.802 - Report to Legislative Assembly.
Section 305.804 - Duty of tax professional to notify department of breach of security.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.