Oregon § 305.686 Collection and maintenance of self-reported taxpayer demographic data

Oregon Statutes

§ 305.686 — Collection and maintenance of self-reported taxpayer demographic data

Oregon § 305.686

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.686 (Collection and maintenance of self-reported taxpayer demographic data) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.686 (2026).

Text

(1)The Department of Revenue shall:

(a)Ensure that all data collected pursuant to ORS 316.366 is used only for the purposes described in ORS 305.687 and 316.366.

(b)Maintain and store data collected pursuant to ORS 316.366 separately from other information provided on tax returns filed under ORS chapter 316, and provide that the data is accessible only to the following:

(A)Research section staff of the department.

(B)Other department staff that are assigned to process the data and process or program the underlying systems for the data collection schedule, but only to the extent necessary for that purpose.

(C)The staff of the Legislative Revenue Office.

(D)The division of the Oregon Department of Administrative Services that serves as office of economic analysis.

(c)Maintain records

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(1) The Department of Revenue shall:
(a) Ensure that all data collected pursuant to ORS 316.366 is used only for the purposes described in ORS 305.687 and 316.366.
(b) Maintain and store data collected pursuant to ORS 316.366 separately from other information provided on tax returns filed under ORS chapter 316, and provide that the data is accessible only to the following:
(A) Research section staff of the department.
(B) Other department staff that are assigned to process the data and process or program the underlying systems for the data collection schedule, but only to the extent necessary for that purpose.
(C) The staff of the Legislative Revenue Office.
(D) The division of the Oregon Department of Administrative Services that serves as office of economic analysis.
(c) Maintain records sufficient to verify that Department of Revenue personnel having access to data collected pursuant to ORS 316.366 are limited to those personnel listed in paragraph (b)(A) and (B) of this subsection and sufficient to ensure compliance with this subsection.
(2) Tax practitioners and tax preparation software vendors may use and retain data collected pursuant to ORS 316.366 only to the extent necessary to assist taxpayers in the preparing and filing of returns required under ORS chapter 316 and may not use the data, or allow it to be used, for any other reason.
(3) Notwithstanding any intergovernmental reciprocal agreements entered into by the Department of Revenue, the department may not allow the Internal Revenue Service access to the data collected under ORS 316.366.