ORS § 673.710

Current through 2024 Regular Session legislation effective June 6, 2024
Section 673.710 - Names of tax preparers and other information furnished by Department of Revenue; use of information
(1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Practitioners a copy of that portion of the return that shows:
(a) The name, business name and address of the preparer;
(b) The date of preparation; and
(c) The signature of the preparer.
(2) In instances where the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of ORS 673.605 to 673.740, the department may furnish the following additional information:
(a) The name and address of the taxpayer;
(b) The identifying number used on any form, report or schedule filed as part of the return;
(c) The tax year reported on the return, or any portion of the return; and
(d) The information described in ORS 314.835.
(3) The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.605 to 673.740 and shall not otherwise divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (2).

ORS 673.710

1975 c.425 §2; 1979 c.690 §15; 1999 c.106 §1; 2009 c. 640, § 4