Chapter 106 Oregon Laws 1999

Session Law

AN ACT

SB 261

Relating to tax return preparer information; amending ORS 673.710.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 673.710 is amended to read:

673.710. (1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Service Examiners [the names and addresses, if known, of any person preparing a personal income tax] a copy of that portion of the return [for another and may also furnish to the board the name and address of the taxpayer] that shows:

(a) The name, business name and address of the preparer;

(b) The date of preparation; and

(c) The signature of the preparer.

(2) In instances where the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of ORS 673.605 to 673.740, the department may furnish the following additional information:

(a) The name and address of the taxpayer;

(b) The identifying number used on any form, report or schedule filed as part of the return; and

(c) The tax year reported on the return, or any portion of the return.

(3) The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.605 to 673.740 and shall not otherwise divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (2).

Approved by the Governor April 23, 1999

Filed in the office of Secretary of State April 23, 1999

Effective date October 23, 1999

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