Or. Admin. R. 150-305-0110 - Disclosure of Confidential Information Provided to the Department of Revenue

150-305-0110
Disclosure of Confidential Information Provided to the Department of Revenue

(1) The definitions in OAR 150-305-0100 shall apply to this rule.

(2) The department must notify the provider of the “books and papers” of an intended disclosure more than 33 days in advance of the intended disclosure.

(3) The notice will include a description identifying the documents intended to be disclosed. The taxpayer shall also be advised that any “books and papers” may be disclosed if requested in the judicial process.

(4) The disclosure will not occur until:

(a) Thirty-three days after the notice; or

(b) The date of the final decision of the Tax Court or Supreme Court on a request for an order limiting disclosure.

(5) A notice under this section shall be sent to the provider at its last known address by certified mail. The period for requesting a court order shall start from the date of the mailing of the notice.