Oregon § 320.340 Exemption from public records law

Oregon Statutes

§ 320.340 — Exemption from public records law

Oregon § 320.340

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

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Bluebook

Or. Rev. Stat. § 320.340 (2026).

Text

(1)Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340 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. [2003 c.818 §8a] (Local Transient Lodging Taxes)

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(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340 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. [2003 c.818 §8a]
(Local Transient Lodging Taxes)