(1) The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 to 305.091 and 305.994. Before adopting rules under this section, the department shall consult with or seek the participation of:(a) A representative from an association representing banks in this state;(b) A representative from an association representing credit unions in this state; and(c) A representative from the division of the Department of Consumer and Business Services that is charged with financial regulation functions.(2) Rules adopted under this section must include: (a) A procedure by which financial institutions and the Department of Revenue are able to compare data as required by ORS 305.084(2).(b) Information security standards or protocols designed to prevent, to the maximum extent feasible, unauthorized or unintentional disclosure of data transmitted to and from the department pursuant to the data match system.(c) A procedure by which financial institutions that lack the technical ability to participate in the data match system required by ORS 305.084 may transmit to the department a list of the names and Social Security numbers or other taxpayer identification numbers of all account holders.(d) A method for verifying the actual costs to a financial institution of participating in the data match system required under ORS 305.084.