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 501
 
                         Senate Bill 174
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Governor Theodore R.
  Kulongoski for Department of Revenue)
 
 
                             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.
 
  Permits Department of Revenue to disclose tax return or other
tax information to local law enforcement agencies for
investigation or prosecution of violations of certain criminal
laws.
 
                        A BILL FOR AN ACT
Relating to disclosure of tax information; amending ORS 305.225.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 305.225 is amended to read:
  305.225. (1) Notwithstanding ORS 314.835, if the Department of
Revenue determines that assistance of a law enforcement agency is
necessary to   { - insure - }   { + ensure + } compliance with
any of the laws of this state administered by it, the department
may request such assistance. In connection with assistance
requested under this section only, the Department of Revenue may
disclose a tax return, report or claim, or information in its
files regarding a tax return, report or claim permitted or
required to be filed with the department under any law
administered by the department to   { - the Oregon State
Police, - }  { +  a local law enforcement agency, + } district
attorney, grand jury or judicial authority  { + or the Oregon
State Police + } for the investigation or the prosecution of
violations of the criminal laws of this state relating to
perjury, theft or forgery if those violations occur in connection
with the filing of such a return, report or claim, or of the tax
laws of this state.  Disclosure under this section shall be
solely for the purpose of investigation or prosecution of
violations involving the filing of a false or fraudulent return,
report or claim, wherein the validity of the return, report or
claim, or information contained therein, is at issue. Returns,
reports or claims, or information contained therein shall not be
disclosed if the purpose for which the information is sought is
as evidence of a crime unrelated to the validity of the return,
report or claim, or the information contained therein, supplied
to the department or if the information is requested by a law
enforcement agency in connection with any other investigation or
prosecution.
  (2) Each person given access to the confidential tax
information authorized to be disclosed under this section shall
first execute and file with the department the certificate
required by ORS 314.840 (3) and shall cause a similar certificate
to be executed and filed with the department by any associate or
subordinate who is assigned to use the information for the
purposes stated in this section.
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