Chapter 441 Oregon Laws 1999

Session Law

AN ACT

SB 158

Relating to enforcement of accountancy laws; amending ORS 673.415.

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

SECTION 1. ORS 673.415 is amended to read:

673.415. (1) The Department of Revenue may furnish to the State Board of Accountancy [the names and addresses, if known, of any person who prepares an income tax return for another and may also furnish to the board the name and address of the taxpayer] a copy of the signature block of an income tax return prepared by any person for another. The signature block may be furnished in instances in which the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of any provision of ORS 673.010 to 673.455. The signature block shall include the name, address and signature of the person who prepared the income tax return and the date the return was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form prepared and the tax year of the income tax return prepared. The board, and its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.455 and shall not otherwise divulge or make known such information. A violation of this prohibition against disclosure is punishable as provided in ORS 314.991 (2).

(2) The Department of Revenue may furnish to the board [the name and address, if known, of any person who prepares a return or report permitted or required to be filed with the department for another and may also furnish to the board the name and address of the taxpayer] a copy of the signature block of a tax return or report permitted or required to be filed with the department and prepared by any person for another. The signature block may be furnished in instances where the department or the board has reasonable grounds to believe the person preparing the return or report prepared it in violation of any provision of ORS 673.010 to 673.455, or any rule adopted thereunder. The signature block shall include the name, address and signature of the person who prepared the tax return or report and the date the return or report was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form or report prepared and the tax year of the return or report prepared. The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.455 and shall not 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 July 1, 1999

Filed in the office of Secretary of State July 2, 1999

Effective date October 23, 1999

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