Oregon Statutes

§ 307.890 — Exemption from disclosure; statutory conflict resolution

Oregon § 307.890
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.890 (Exemption from disclosure; statutory conflict resolution) 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. § 307.890 (2026).

Text

(1)Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.
(2)If a conflict is found to exist between subsection (1) of this section and ORS 314.835, ORS 314.835 controls.

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Related

Power Rents LLC v. Dept. of Rev.
24 Or. Tax 486 (Oregon Tax Court, 2021)
1 case citations

Legislative History

2018 c.64 §9

Nearby Sections

15
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Bluebook (online)
Oregon § 307.890, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.890.