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Oregon · Through 2025 Edition

ORS 305.088: Disclosure of transmission prohibited.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 305 — Administration of Revenue and Tax Laws; Appeals

(1) Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system.

      (2) This section applies only to disclosures regarding information that was transmitted using the data match system within 45 days prior to the disclosure.

      (3) A person commits a separate violation of this section for each delinquent debtor to whom the person discloses information described in subsection (1) of this section during a calendar quarter.

      (4) Nothing in this section prohibits a financial institution from disclosing the existence of, or the financial institution’s participation in, the data match system.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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