1. (1) Request for information under ORS 321.684(1)(a) must:

   1. (a) Be made in writing.
   2. (b) Identify the type of return or report and the year or years requested.
   3. (c) Include formal authorization if the request is from a representative of the taxpayer.

2. (2) Request for information under ORS 321.684(2) must:

   1. (a) Be made in writing including a statement:

      1. (A) Describing the records and information in detail reasonably sufficient to enable the department to identify and locate the information.
      2. (B) Agreeing that the information requested will not be divulged or used for any purpose other than that authorized in ORS 321.684.
   2. (b) Describe the intended use of the reports or returns requested.
3. (3) Requests for information made under ORS 321.684(2)(b) through (f) will be provided only upon receipt of a statement certifying that requestor has read and had explained to them the provisions of ORS 321.682 and is aware of the penalty provisions imposed under ORS 321.686.
4. (4) Charges for copies of records requested under this rule will be handled as set out in OAR 150-192-0400.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 321.684

History

Renumbered from 150-321.684-(A), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16
RD 3-1996, f. 12-23-96, cert. ef. 12-31-96
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90