72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 3339
 
                           A-Engrossed
 
                         House Bill 3072
                  Ordered by the House April 21
            Including House Amendments dated April 21
 
Sponsored by Representative BUTLER
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
  Authorizes state agencies, boards and commissions that issue
occupational or professional licenses to require licensees to
  { - demonstrate and maintain - }   { + attest to + } tax
compliance as condition of issuance or renewal of license.
 { + Allows state agencies, boards and commissions to suspend,
revoke or refuse to issue or renew license if licensee has been
subject to 100 percent penalty relating to personal income tax
return. + } Allows Department of Revenue to disclose tax
information to agencies, boards and commissions that require tax
compliance.
 
                        A BILL FOR AN ACT
Relating to tax compliance.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) Any state agency, board or commission that
issues occupational licenses or licenses for the privilege of
engaging in an occupation or profession within this state may, as
a condition of issuance or renewal of a license, require the
licensee to attest to compliance with the personal income tax
laws of this state or the corporate excise or income tax laws of
this state, whichever are applicable.
  (2) Any state agency, board or commission that requires tax
compliance as a condition of issuance or renewal of a license
under subsection (1) of this section may suspend, revoke or
refuse to issue or renew a license if the licensee has been
subject to a 100 percent penalty under ORS 305.265 (13) or
314.400 (3) with respect to a personal income tax return of the
licensee.
  (3) Notwithstanding ORS 314.835 and 314.840, the Department of
Revenue may disclose to a state agency, board or commission that
requires tax compliance as a condition of issuance or renewal of
a license under subsection (1) of this section any information
the department considers necessary to assist the state agency,
board or commission in verifying the tax compliance of the
licensees of the state agency, board or commission.
  (4) The department may enter into agreements with any state
agency, board or commission that requires tax compliance as a
condition of issuance or renewal of a license under subsection
(1) of this section in order to assist in the administration of
the tax compliance requirement.
  (5) The department may adopt rules defining tax compliance for
purposes of this section. + }
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