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Oregon · Through 2025 Edition

ORS 307.890: Exemption from disclosure; statutory conflict resolution.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 307 — Property Subject to Taxation; Exemptions

(1) Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.

      (2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835, ORS 314.835 controls.

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

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