Chapter 46 Oregon Laws 2008 Special Session
AN ACT
SB 1082
Relating to individual taxpayer compliance; and prescribing an
effective date.
Be It Enacted by the People of
the State of
SECTION 1. (1)
No later than February 1, 2009, the Department of Revenue shall make a report
on the level of individual taxpayer compliance in the State of
(a) Estimate the level
of taxpayer compliance among persons subject to individual income tax;
(b) Identify taxpayer
behavior that affects taxpayer compliance; and
(c) Make recommendations
to the Legislative Assembly about the following:
(A) Measures to improve
the level of individual taxpayer compliance; and
(B) Processes and
procedures for updating the department’s taxpayer compliance estimates and for
measuring the effects on compliance attributable to changes in taxpayer
behavior.
(2) In developing the
report, the Department of Revenue, in consultation with the Legislative Revenue
Officer, shall:
(a) Consult with
external resources as needed; and
(b) Identify through
research the most effective tools used by other states and the Internal Revenue
Service to increase taxpayer compliance.
SECTION 2. This
2008 Act takes effect on the 91st day after the date on which the special
session of the Seventy-fourth Legislative Assembly adjourns sine die.
Approved by the Governor March 11, 2008
Filed in the office of Secretary of State March 11, 2008
Effective date May 23, 2008
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