74th OREGON LEGISLATIVE ASSEMBLY--2007 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 2220
Senate Bill 26
Sponsored by Senator SCHRADER
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 as
introduced.
Establishes procedure for quarterly economic and revenue
reports. Requires forecast to include midpoint and range for
General Fund and lottery moneys. Requires Governor and
Legislative Assembly to use midpoint for General Fund and lottery
budgets.
Establishes Rainy Day Account. Requires that General Fund
revenues between midpoint and top of range be deposited in Rainy
Day Account.
Provides that for purpose of kicker calculation, forecast is
top of range.
A BILL FOR AN ACT
Relating to state financial administration; creating new
provisions; amending ORS 291.002, 291.200, 291.216, 291.261,
291.349, 311.662 and 314.840; and repealing ORS 291.342.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1) Not later than two months following the end
of each calendar quarter, the Oregon Department of Administrative
Services, with the assistance of the Department of Revenue, shall
produce an economic and revenue report consisting of:
(a) A statement of revenues received from the Oregon State
Lottery and from General Fund revenue sources in the prior
calendar quarter;
(b) A cumulative statement of revenues received from the Oregon
State Lottery and from General Fund revenue sources in the
current fiscal year and in the current biennium; and
(c) An estimate, as described in subsection (2) of this
section, of the total amount of revenues that will be received
from the Oregon State Lottery and the total amount that will be
received from General Fund revenue sources in the current fiscal
year, in the current biennium and in the two succeeding biennia.
(2) The estimate required by subsection (1)(c) of this section
shall include:
(a) A projected midpoint number for each biennium for Oregon
State Lottery revenues and for revenues from General Fund
sources; and
(b) A range above and below the midpoint numbers that has a
confidence interval of 95 percent.
(3) The projected midpoint numbers required by subsection (2)
of this section shall be numbers that the Oregon Department of
Administrative Services considers to have an equal probability of
being too high or too low, based on historical evidence and
statistical techniques.
(4) The department shall present the report required by this
section to the Legislative Revenue Officer and the Legislative
Fiscal Officer and to the Emergency Board or, if the Legislative
Assembly is in session, to the Joint Committee on Ways and Means.
(5) In carrying out its duties under this section, the
department shall issue quarterly a statement setting forth the
methodology and assumptions used in making the revenue reports.
Nothing in this subsection requires the statement to set forth
procedures used or methods used to determine either the
methodology or the assumptions. + }
SECTION 2. { + (1) Except as provided in subsection (3) of
this section, the Legislative Assembly shall base the General
Fund appropriation and Oregon State Lottery allocation portions
of the legislatively adopted budget for a biennium on the
projected midpoint numbers for that biennium given in the last
scheduled economic and revenue report under section 1 of this
2007 Act of the prior biennium.
(2) The Legislative Assembly shall identify what programs will
be reduced if General Fund revenues or Oregon State Lottery
revenues fall below the midpoints on which the budget is based.
(3) If a regular session of the Legislative Assembly has not
been adjourned sine die prior to the time the first economic and
revenue report in a biennium is due under section 1 of this 2007
Act, the Legislative Assembly may base the budget for that
biennium on the projected midpoint numbers given in that report,
rather than on those given in the last report for the prior
biennium. + }
SECTION 3. { + (1) The Rainy Day Account is established as an
account in the General Fund. The account shall consist of moneys
transferred to the account under subsection (2) of this section
and any other moneys transferred to the account by law.
(2) If the actual amount of General Fund revenues collected for
a biennium, as determined by the Oregon Department of
Administrative Services under ORS 291.349 (2), exceeds the
projected midpoint number for the General Fund on which the
legislatively adopted budget for the biennium was based, the
amount by which actual General Fund revenues exceed the projected
midpoint shall be transferred to the Rainy Day Account
established in subsection (1) of this section.
(3) Notwithstanding subsection (2) of this section, if actual
General Fund revenues for a biennium exceed the top of the range
on which the legislatively adopted budget was based, the amount
to be transferred under subsection (2) of this section is the
difference between the top of the range and the midpoint. + }
SECTION 4. ORS 291.002 is amended to read:
291.002. Except as otherwise provided in ORS 291.201 and
291.230, as used in ORS 291.001 to 291.034, 291.201 to 291.222,
291.230 to 291.260, 291.261, 291.307 and 291.990 { + and
sections 2 and 3 of this 2007 Act + }, unless the context
requires otherwise:
(1) 'Classification of expenditures' means the major groups or
categories of expenditures for the purpose of budget-making and
accounting that are established as provided in ORS 291.206.
(2) 'Department' means the Oregon Department of Administrative
Services.
(3) 'Director' means the Director of the Oregon Department of
Administrative Services.
(4) 'Dedicated fund' means a fund in the State Treasury, or a
separate account or fund in the General Fund in the State
Treasury, that by law is dedicated, appropriated or set aside for
a limited object or purpose; but 'dedicated fund' does not
include a revolving fund or a trust fund.
(5) 'Legislatively adopted budget' means the budget enacted by
the Legislative Assembly during a regular session.
(6) 'Legislatively approved budget' means the legislatively
adopted budget as modified by the Emergency Board or by the
Legislative Assembly meeting in special session.
(7) 'Revolving fund' means a fund in the State Treasury,
established by law, from which is paid the cost of goods or
services furnished to or by a state agency, and which is
replenished through charges made for such goods or services or
through transfers from other accounts or funds; and specifically
includes funds derived from receipts by the State Board of Higher
Education of tuition, fees, dormitory earnings, student activity
receipts and sales of products and services incident to education
functions.
(8) 'Trust fund' means a fund in the State Treasury in which
designated persons or classes of persons have a vested beneficial
interest or equitable ownership, or which was created or
established by a gift, grant, contribution, devise or bequest
that limits the use of the fund to designated objects or
purposes.
(9) 'State agency' or 'agency' means every state officer,
board, commission, department, institution, branch or agency of
the state government, whose costs are paid wholly or in part from
funds held in the State Treasury, except:
(a) The Legislative Assembly, the courts and their officers and
committees;
(b) The Public Defense Services Commission; and
(c) The Secretary of State and the State Treasurer in the
performance of the duties of their constitutional offices.
(10) 'State officer' means any elected or appointed state
officer, including members of boards and commissions, except the
members and officers of the Legislative Assembly, the courts, the
Secretary of State and the State Treasurer in the performance of
the duties of their constitutional offices and the members of the
Public Defense Services Commission.
SECTION 5. ORS 291.200 is amended to read:
291.200. (1) { - It is the intent of the Legislative Assembly
to require the Governor, - } In the preparation of the
{ + General Fund and Oregon State Lottery portions of the + }
biennial budget, { + the Governor shall use the projected
midpoint numbers described in section 1 of this 2007 Act from the
most recent quarterly economic and revenue report and shall + }
{ - to - } state as precisely as possible what programs the
Governor recommends be approved for funding { - under estimated
revenues under ORS 291.342 - } { + with that amount of
revenue + }.
{ + (2) + } If { - estimated revenues are inadequate, - }
{ + the Governor proposes programs that cannot be funded with
the amount of revenue described in subsection (1) of this
section, + } { - the Legislative Assembly intends that it be
advised by - } the Governor { + shall advise the Legislative
Assembly + } as precisely as possible how the Legislative
Assembly might proceed to raise the additional funds.
{ + (3) + } { - It is also the intent of the Legislative
Assembly, in the event that the additional funding is not
possible, to be informed by - } The Governor { + shall inform
the Legislative Assembly + } precisely what programs or portions
thereof the Governor recommends be reduced { - accordingly.
Finally, if the Governor chooses to recommend additional new
programs or program enhancements, the Legislative Assembly
intends that the Governor specify how the additional funding
might be achieved - } { + if revenues fall below the midpoints
described in section 1 of this 2007 Act + }.
{ + (4) + } The Legislative Assembly believes that the state
government must allocate its resources for effective and
efficient delivery of public services by:
(a) Clearly identifying desired results;
(b) Setting priorities;
(c) Assigning accountability; and
(d) Measuring, reporting and evaluating outcomes to determine
future allocation.
{ - (2) - } { + (5) + } To achieve the intentions of
subsection { - (1) - } { + (4) + } of this section, it is the
budget policy of this state to create and administer programs and
services designed to attain societal outcomes such as the Oregon
benchmarks and to promote the efficient and measured use of
resources.
{ - (3) - } { + (6) + } To effect the policy stated in
subsection { - (2) - } { + (5) + } of this section, state
government shall:
(a) Allocate resources to achieve desired outcomes;
(b) Express program outcomes in measurable terms;
(c) Measure progress toward desired outcomes;
(d) Encourage savings;
(e) Promote investments that reduce or avoid future costs;
(f) Plan for the short term and long term using consistent
assumptions for major demographic and other trends; and
(g) Require accountability at all levels for meeting program
outcomes.
SECTION 6. ORS 291.216 is amended to read:
291.216. (1) Not later than November 10 of each even-numbered
year the Governor shall cause the budget report to be compiled
and prepared for printing.
(2) The budget report shall include a budget message prepared
by the Governor, including recommendations of the Governor with
reference to the fiscal policy of the state government for the
coming biennium, describing the important features of the budget
plan, embracing a general budget summary setting forth the
aggregate figures of the budget report so as to show a balanced
relation between the total proposed expenditures and the total
anticipated income, with the basis and factors on which the
estimates are made, the amount to be borrowed, and other means of
financing the estimated expenditures for the ensuing biennium,
compared with the corresponding figures for at least the last
completed biennium and the current biennium.
(3) The budget plan shall be supported by explanatory schedules
or statements, classifying the expenditures reported therein,
both past and proposed, by organization units, objects and funds,
and the income by organization units, sources and funds, and the
proposed amount of new borrowing as well as proposed new tax or
revenue sources, including a single comprehensive list of all
proposed increases in fees, licenses and assessments assumed in
the budget plan.
(4) The budget plan shall be submitted for all dedicated funds,
as well as the state General Fund, and shall include the
estimated amounts of federal and other aids or grants to state
agencies or activities provided for any purpose whatever,
together with estimated expenditures therefrom.
(5) The budget report shall embrace the detailed estimates of
expenditures and revenues. It shall include statements of the
bonded indebtedness of the state government, showing the actual
amount of the debt service for at least the past biennium, and
the estimated amount for the current biennium and the ensuing
biennium, the debt authorized and unissued, the condition of the
sinking funds and the borrowing capacity. It shall contain the
Governor's recommendations concerning tax expenditures identified
under ORS 291.214. It shall also contain any statements relative
to the financial plan which the Governor may deem desirable or
which may be required by the legislature.
(6) The budget plan { - shall use the estimated revenues
under ORS 291.342 for the fiscal year in which the plan is
submitted as the basis for total anticipated income under
subsection (2) of this section, subject to such adjustment as may
be necessary to reflect accurately projections for the next
biennium - } { + for General Fund revenues and Oregon State
Lottery revenues shall be based on the most recent economic and
revenue report given under section 1 of this 2007 Act + }.
{ - (7) As supplemental information to the budget report, the
Governor shall publish an existing level tentative budget plan
for the two fiscal years for which the budget report is required.
This summary budget shall reflect only existing revenues
estimated under subsection (6) of this section; subject to such
adjustment as may be necessary to reflect accurately projections
for the next biennium. The supplemental information to the budget
report shall be submitted at the same time as the budget
report. - }
{ - (8)(a) - } { + (7)(a) + } The budget report shall
present information regarding the expenses of the state in the
following categories:
(A) Personnel expenses, including compensation and benefits for
state employees, but excluding costs of services contracted out
and temporary service costs.
(B) Supplies, equipment and the costs of services contracted
out.
(C) Capital construction.
(D) Capital outlay.
(E) Debt service.
(b) For each category described in paragraph (a) of this
subsection, the report shall show actual expenditures to date.
(c) For each category described in paragraph (a) of this
subsection, the report shall show:
(A) The amount of merit increases for the existing workforce.
(B) Increases for the cost of replacement and repair of
supplies and equipment.
(C) Increases for the costs of new construction or major
remodeling.
(D) Increases for the cost of inflation.
(d) The report shall show the total increase in the cost of
salaries and benefits for all state positions.
{ - (9) - } { + (8) + } The budget report shall include:
(a) The total number of positions included in the budget.
(b) The average vacancy rate in the present biennium.
(c) The number of permanent, full-time equivalent vacancies,
excluding academics, as of July 1 of even-numbered years.
{ - (10) - } { + (9) + } The budget report shall include
computations showing budget figures as a percentage of the total
General Fund, federal fund, fee or other source category, as may
be appropriate.
{ - (11) - } { + (10) + } The budget report shall include,
in a format that provides side-by-side comparison with the State
Debt Policy Advisory Commission report of net debt capacity, a
six-year forecast, by debt type and repayment source, of:
(a) That portion of the capital construction program required
to be reported by ORS 291.224 that will be financed by debt
issuance.
(b) The acquisition of equipment or technology in excess of
$500,000 that will be financed by debt issuance.
(c) Other state agency debt issuance for grant or loan
purposes.
{ - (12) - } { + (11) + } As supplemental information to
the budget report, the Governor shall prepare an alternative
budget plan for the two fiscal years for which the budget report
is required and shall provide the alternative budget plan to the
President of the Senate, the Speaker of the House of
Representatives and the majority and minority leaders in the
Senate and the House of Representatives. The alternative budget
plan shall establish funding for each state agency's programs and
activities at 90 percent of the appropriations requested for the
state agency in the budget report, excluding appropriations that
are not made to fund recurring activities. For each state agency,
the Governor shall describe the 10 percent reduction in
appropriated moneys in terms of the activities or programs that
the agency will not undertake. The activities or programs that
are not undertaken as a result of the reductions in appropriated
moneys made in the alternative budget plan shall be ranked in
order of importance and priority on the basis of lowest cost for
benefit obtained.
SECTION 7. ORS 291.349 is amended to read:
291.349. (1) As soon as practicable after adjournment sine die
of the regular session of the Legislative Assembly, the Oregon
Department of Administrative Services shall report to the
Emergency Board the estimate as of July 1 of the first year of
the biennium of General Fund and State Lottery Fund revenues that
will be received by the state during that biennium. The Oregon
Department of Administrative Services shall base its estimate on
the { + highest number in the range described in section 1 of
this 2007 Act in the + } last { - forecast - } { + economic
and revenue report + } given to the Legislative Assembly before
adjournment sine die of the regular session on which the printed,
adopted budget prepared in the Oregon Department of
Administrative Services is based, adjusted only insofar as
necessary to reflect changes in laws adopted at that session. The
report shall contain the estimated revenues from corporate income
and excise taxes separately from the estimated revenues from
other General Fund sources. The Oregon Department of
Administrative Services may revise the estimate if necessary
following adjournment sine die of any special or emergency
session of the Legislative Assembly but any revision does not
affect the basis of the computation described in subsection (3)
or (4) of this section.
(2) As soon as practicable after the end of the biennium, the
Oregon Department of Administrative Services shall report to the
Emergency Board, or the Legislative Assembly if it is in session,
the amount of General Fund revenues collected as of the last June
30 of the preceding biennium. The report shall contain the
collections from corporate income and excise taxes separately
from collections from other sources.
(3) If the revenues received from the corporate income and
excise taxes during the biennium exceed the amounts estimated to
be received from such taxes for the biennium, as estimated after
adjournment sine die of the regular session, by two percent or
more, the total amount of that excess shall be credited to
corporate income and excise taxpayers in a percentage amount of
corporate excise and income tax liability as determined under
subsection (5) of this section. However, no credit shall be
allowed against tax liability imposed by ORS 317.090.
(4) If the revenues received from General Fund revenue sources,
exclusive of those described in subsection (3) of this section,
during the biennium exceed the amounts estimated to be received
from such sources for the biennium, as estimated after
adjournment sine die of the regular session, by two percent or
more, there shall be refunded from personal income tax revenues
an amount equal to the total amount of that excess, reduced by
the cost certified by the Department of Revenue under ORS 291.351
as being allocable to payments described under this subsection.
The excess amount to be refunded shall be paid to personal income
taxpayers in a percentage amount of prior year personal income
tax liability as determined under subsection (6) of this section.
(5) If there is an excess to be credited under subsection (3)
of this section, on or before October 1, following the end of
each biennium, the Oregon Department of Administrative Services
shall determine and certify to the Department of Revenue the
percentage amount of credit for purposes of subsection (3) of
this section. The percentage amount determined shall be a
percentage amount to the nearest one-tenth of a percent that will
distribute the excess to be credited to corporate excise and
income taxpayers for taxable years beginning in the calendar year
during which the excess is determined. The credit shall be
computed after the allowance of any other credit or offset
against tax liability allowed or allowable under any provision of
law of this state, and before the application of estimated tax
payments, withholding or other advance tax payments.
(6)(a) If there is an excess to be refunded under subsection
(4) of this section, on or before September 15, following the end
of each biennium, the Oregon Department of Administrative
Services shall determine and certify to the Department of Revenue
the percentage amount of refund payment for purposes of
subsection (4) of this section. The percentage amount so
determined shall be a percentage amount to the nearest
one-hundredth of a percent that will distribute the excess to be
refunded to personal income taxpayers under subsection (4) of
this section. The percentage amount shall equal the amount
distributed under subsection (4) of this section divided by the
estimated total personal income tax liability for all personal
income taxpayers for tax years beginning in the calendar year
immediately preceding the calendar year in which the excess is
determined.
(b) The Department of Revenue shall multiply the percentage
amount determined under paragraph (a) of this subsection by the
total amount of a personal income taxpayer's tax liability for
the tax year beginning in the calendar year immediately preceding
the calendar year in which the excess is determined in order to
calculate the amount of the refund to be made to the taxpayer.
(c) The refund described under this subsection shall be subject
to the rules allowing setoff of refunds or sums due debtors of
this state under ORS 293.250.
(d) The refund described under this subsection shall be mailed
by the Department of Revenue to personal income taxpayers
eligible for the payment on or before December 1 following the
end of the biennium for which the payment described under this
subsection is being made.
(e) Notwithstanding paragraph (d) of this subsection, the
Department of Revenue shall mail the refund at the earliest date
of practicable convenience in the case of a return:
(A) For a tax year beginning in the calendar year immediately
preceding the calendar year in which the excess is determined for
which refund is being made; and
(B) That is first filed on or after August 15 after the end of
the biennium.
(7) No refund shall be made to a taxpayer if, after making the
calculation described under subsection (6) of this section, the
amount calculated is less than $1.
SECTION 8. ORS 291.261 is amended to read:
291.261. (1) Notwithstanding the legislative policy and intent
declared in ORS 291.232, if the Oregon Department of
Administrative Services declares at any time during a biennium
that there is a projected deficit in that biennium, the
department may, with the approval of the Governor and in order to
prevent the deficit, reduce the amount allotted to state agencies
under ORS 291.234 to 291.260 from the General Fund in the manner
provided in subsection (2) of this section.
(2)(a) In reducing allotments under this section, the
department and the Governor shall follow legislative funding
priorities as expressed in statutes and in the legislatively
adopted or approved budget for the biennium. Unless statutes or
the legislatively adopted or approved budget indicate otherwise,
the department and the Governor shall assume that all General
Fund appropriations have the same priority and shall reduce
allotments of General Fund moneys for each state agency receiving
General Fund moneys by the same percentage.
(b) The department and the Governor may not reduce allotments
under this section by a total amount that exceeds the amount
necessary to bring the total estimated General Fund ending
balance to zero.
(3) For purposes of this section, the department may declare
that there is a projected deficit if a quarterly estimate made as
provided in { - ORS 291.342 - } { + section 1 of this 2007
Act + } indicates that the projected balance in the General Fund
at the end of the biennium will be less than zero.
SECTION 9. ORS 311.662 is amended to read:
311.662. The validity of any certification, levy, apportionment
or collection made pursuant to ORS { - 291.342, - } 291.445,
311.375, 311.657 or 311.658 shall not be dependent upon nor be
affected by the validity or regularity of any proceeding or
procedural activity relating thereto. Any certification required
by ORS 291.445 and any transcript pursuant to ORS 311.657 shall
contain recitals that they are issued pursuant to ORS
{ - 291.342, - } 291.445, 311.375, 311.657 and 311.658 and such
recitals shall be conclusive evidence of their validity and of
the regularity of their issuance.
SECTION 10. ORS 314.840 is amended to read:
314.840. (1) The Department of Revenue may:
(a) Furnish any taxpayer, representative authorized to
represent the taxpayer under ORS 305.230 or person designated by
the taxpayer under ORS 305.193, upon request of the taxpayer,
representative or designee, with a copy of the taxpayer's income
tax return filed with the department for any year, or with a copy
of any report filed by the taxpayer in connection with the
return, or with any other information the department considers
necessary.
(b) Publish lists of taxpayers who are entitled to unclaimed
tax refunds.
(c) Publish statistics so classified as to prevent the
identification of income or any particulars contained in any
report or return.
(d) Disclose a taxpayer's name, address, telephone number,
refund amount, amount due, Social Security number, employer
identification number or other taxpayer identification number to
the extent necessary in connection with collection activities or
the processing and mailing of correspondence or of forms for any
report, return or claim required in the administration of ORS
310.630 to 310.706, any local tax under ORS 305.620, or any law
imposing a tax upon or measured by net income.
(2) The department also may disclose and give access to
information described in ORS 314.835 to:
(a) The Governor of the State of Oregon or the authorized
representative of the Governor:
(A) With respect to an individual who is designated as being
under consideration for appointment or reappointment to an office
or for employment in the office of the Governor. The information
disclosed shall be confined to whether the individual:
(i) Has filed returns with respect to the taxes imposed by ORS
chapter 316 for those of not more than the three immediately
preceding years for which the individual was required to file an
Oregon individual income tax return.
(ii) Has failed to pay any tax within 30 days from the date of
mailing of a deficiency notice or otherwise respond to a
deficiency notice within 30 days of its mailing.
(iii) Has been assessed any penalty under the Oregon personal
income tax laws and the nature of the penalty.
(iv) Has been or is under investigation for possible criminal
offenses under the Oregon personal income tax laws. Information
disclosed pursuant to this paragraph shall be used only for the
purpose of making the appointment, reappointment or decision to
employ or not to employ the individual in the office of the
Governor.
(B) For use by an officer or employee of the Oregon Department
of Administrative Services duly authorized or employed to prepare
revenue estimates, or a person contracting with the Oregon
Department of Administrative Services to prepare revenue
estimates, in the preparation of revenue estimates required for
the Governor's budget under ORS 291.201 to 291.226, or required
for submission to the Emergency Board, or if the Legislative
Assembly is in session, to the Joint Committee on Ways and Means,
and to the Legislative Revenue Officer under ORS
{ - 291.342, - } 291.348 and 291.445 { + and section 1 of this
2007 Act + }. The Department of Revenue shall disclose and give
access to the information described in ORS 314.835 for the
purposes of this subparagraph only if:
(i) The request for information is made in writing, specifies
the purposes for which the request is made and is signed by an
authorized representative of the Oregon Department of
Administrative Services. The form for request for information
shall be prescribed by the Oregon Department of Administrative
Services and approved by the Director of the Department of
Revenue.
(ii) The officer, employee or person receiving the information
does not remove from the premises of the Department of Revenue
any materials that would reveal the identity of a personal or
corporate taxpayer.
(b) The Commissioner of Internal Revenue or authorized
representative, for tax purposes only.
(c) The proper officer of any state or the District of
Columbia, or their authorized representatives, for tax purposes
only, if such state or district has a provision of law which
meets the requirements of any applicable provision of the
Internal Revenue Code as to confidentiality.
(d) The Multistate Tax Commission or its authorized
representatives, for tax purposes only. However, the Multistate
Tax Commission may make such information available to the
Commissioner of Internal Revenue or the proper officer of any
state or the District of Columbia, or their authorized
representatives, for tax purposes only, if the state or district
has a provision of law which meets the requirements of any
applicable provision of the Internal Revenue Code as to
confidentiality.
(e) The Attorney General, assistants and employees in the
Department of Justice, or other legal representative of the State
of Oregon, to the extent the department deems disclosure or
access necessary for the performance of the duties of advising or
representing the department pursuant to ORS 180.010 to 180.240
and the tax laws of this state.
(f) Employees of the State of Oregon, other than of the
Department of Revenue or Department of Justice, to the extent the
department deems disclosure or access necessary for such
employees to perform their duties under contracts or agreements
between the department and any other department, agency or
subdivision of the State of Oregon, in the department's
administration of the tax laws.
(g) Other persons, partnerships, corporations and other legal
entities, and their employees, to the extent the department deems
disclosure or access necessary for the performance of such
others' duties under contracts or agreements between the
department and such legal entities, in the department's
administration of the tax laws.
(h) The Legislative Revenue Officer or authorized
representatives upon compliance with ORS 173.850. Such officer or
representative shall not remove from the premises of the
department any materials that would reveal the identity of any
taxpayer or any other person.
(i) The Department of Consumer and Business Services, to the
extent the department requires such information to determine
whether it is appropriate to adjust those workers' compensation
benefits the amount of which is based pursuant to ORS chapter 656
on the amount of wages or earned income received by an
individual.
(j) Any agency of the State of Oregon, or any person, or any
officer or employee of such agency or person to whom disclosure
or access is given by state law and not otherwise referred to in
this section, including but not limited to the Secretary of State
as Auditor of Public Accounts under section 2, Article VI of the
Oregon Constitution; the Department of Human Services pursuant to
ORS 314.860 and 418.135; the Division of Child Support of the
Department of Justice and district attorney regarding cases for
which they are providing support enforcement services under ORS
25.080; the State Board of Tax Practitioners, pursuant to ORS
673.710; and the Oregon Board of Accountancy, pursuant to ORS
673.415.
(k) The Director of the Department of Consumer and Business
Services to determine that a person complies with ORS chapter 656
and the Director of the Employment Department to determine that a
person complies with ORS chapter 657, the following employer
information:
(A) Identification numbers.
(B) Names and addresses.
(C) Inception date as employer.
(D) Nature of business.
(E) Entity changes.
(F) Date of last payroll.
(L) The Director of Human Services to determine that a person
has the ability to pay for care that includes services provided
by the state institutions as described in ORS 179.321 or the
Department of Human Services or to collect any unpaid cost of
care as provided by ORS chapter 179.
(m) Employees of the Employment Department to the extent the
Department of Revenue deems disclosure or access to information
on a combined tax report filed under ORS 316.168 is necessary to
performance of their duties in administering the tax imposed by
ORS chapter 657.
(n) The State Fire Marshal to assist the State Fire Marshal in
carrying out duties, functions and powers under ORS 453.307 to
453.414, the employer or agent name, address, telephone number
and standard industrial classification, if available.
(o) Employees of the Department of State Lands for the purposes
of identifying, locating and publishing lists of taxpayers
entitled to unclaimed refunds as required by the provisions of
chapter 694, Oregon Laws 1993. The information shall be limited
to the taxpayer's name, address and the refund amount.
(p) In addition to the disclosure allowed under ORS 305.225,
state or local law enforcement agencies to assist in the
investigation or prosecution of the following criminal
activities:
(A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
(B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
(q) The United States Postal Inspection Service or a federal
law enforcement agency, including but not limited to the United
States Department of Justice, to assist in the investigation of
the following criminal activities:
(A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
(B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
(r) The United States Financial Management Service, for
purposes of facilitating the reciprocal offsets described in ORS
305.612.
(s) A municipal corporation of this state for purposes of
assisting the municipal corporation in the administration of a
tax of the municipal corporation that is imposed on or measured
by income, wages or net earnings from self-employment. Any
disclosure under this paragraph may be made only pursuant to a
written agreement between the Department of Revenue and the
municipal corporation that ensures the confidentiality of the
information disclosed.
(3)(a) Each officer or employee of the department and each
person described or referred to in subsection (2)(a), (e) to (k)
or (m) to (p) of this section to whom disclosure or access to the
tax information is given under subsection (2) of this section or
any other provision of state law, prior to beginning employment
or the performance of duties involving such disclosure or access,
shall be advised in writing of the provisions of ORS 314.835 and
314.991, relating to penalties for the violation of ORS 314.835,
and shall as a condition of employment or performance of duties
execute a certificate for the department, in a form prescribed by
the department, stating in substance that the person has read
these provisions of law, that the person has had them explained
and that the person is aware of the penalties for the violation
of ORS 314.835.
(b) The disclosure authorized in subsection (2)(q) of this
section shall be made only after a written agreement has been
entered into between the Department of Revenue and the person
described in subsection (2)(q) of this section to whom disclosure
or access to the tax information is given, providing that:
(A) Any information described in ORS 314.835 that is received
by the person pursuant to subsection (2)(q) of this section is
confidential information that may not be disclosed, except to the
extent necessary to investigate or prosecute the criminal
activities described in subsection (2)(q) of this section;
(B) The information shall be protected as confidential under
applicable federal and state laws; and
(C) The United States Postal Inspection Service or the federal
law enforcement agency shall give notice to the Department of
Revenue of any request received under the federal Freedom of
Information Act, 5 U.S.C. 552, or other federal law relating to
the disclosure of information.
(4) The Department of Revenue may recover the costs of
furnishing the information described in subsection (2)(k), (L)
and (n) to (p) of this section from the respective agencies.
SECTION 11. { + ORS 291.342 is repealed. + }
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