Oregon Statutes 320.470 – Disclosure of information; appeal
(1) Notwithstanding the confidentiality provisions of ORS § 320.475, the Department of Revenue may disclose information received under ORS § 320.400 to 320.490 and 803.203 to the Department of Transportation for the purposes of carrying out the provisions of ORS § 320.405, 320.410 and 803.203.
Terms Used In Oregon Statutes 320.470
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) The Department of Transportation may disclose information obtained under ORS § 320.410 and 803.203 to the Department of Revenue for the purposes of carrying out the provisions of ORS § 320.400 to 320.490 and 803.203.
(3) Any officer or employee of the Department of Transportation to whom information is disclosed under subsection (1) of this section is not required to execute a certificate under ORS § 314.840 (3)(a).
(4) Except as otherwise provided in ORS § 320.400 to 320.490 and 803.203, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS § 320.400 to 320.490 and 803.203 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS § 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the transportation project taxes. [2017 c.750 § 103; 2019 c.491 § 14; 2021 c.528 § 17]