Oregon Revised Statutes

Or. Rev. Stat. § 314.835 (2026)

Divulging particulars of returns and reports prohibited

✓ current as of May 2026

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314.835 Divulging particulars of returns and reports prohibited. (1) Except as otherwise specifically provided in rules adopted under ORS 305.193 or in other law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of any local tax pursuant to ORS 305.620 or required under a law imposing a tax upon or measured by net income. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 314.840 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 314.840 (2) or any other provision of state law to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for income tax is to be adjudicated by the court from which such process issues.

(2) For the purposes of public records disclosure in ORS 192.311 to 192.478, or otherwise, the confidentiality rules and requirements in this section apply to any local government agency and its officers and employees in the same manner in which they apply to the Department of Revenue and its officers and employees.

(3) As used in this section:

(a) “Local government agency” means an agency, department or other subdivision of a local government or local service district, as those terms are defined in ORS 174.116, that collects, administers or manages a local tax imposed upon or measured by gross receipts, gross or net income, wages or net earnings from self-employment, local general sales and use taxes or taxes imposed under ORS 475C.453.

(b) “Officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person.

(c) “Particulars” includes, but is not limited to, a taxpayer’s name, address, telephone number, Social Security number, employer identification number or other taxpayer identification number and the amount of refund claimed by or granted to a taxpayer. [1957 c.632 §34 (enacted in lieu of 316.740 and 317.535); 1971 c.682 §1; 1975 c.789 §13; 1979 c.690 §1; 1993 c.726 §25; 1999 c.580 §1; 2003 c.541 §4; 2015 c.348 §15; 2024 c.28 §1]

Notes of Decisions

Cited in 14 cases (1 in the last 5 years), 1972–2026 · leading case: Guard Publ'g Co. v. Lane Cnty. Sch. Dist. No. 4J, 791 P.2d 854 (Or. 1990).

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Guard Publ'g Co. v. Lane Cnty. Sch. Dist. No. 4J, 791 P.2d 854 (Or. 1990). · cites it 4× “, ORS 314.835 (prohibiting disclosure of tax information) and ORS 314.”

People v. Gutierrez, 222 P.3d 925 (Colo. 2009). “68, § 205 (West 2009); Oregon: Or.Rev.Stat. § 314.835 (2009); Pennsylvania: 72 Pa.”

Oregonian Publ'g Co. v. Portland Sch. Dist. No. 1J, 952 P.2d 66 (Or. Ct. App. 1998). · cites it 2× “770(3) (governing the confidentiality of child abuse reports and investigations) and ORS 418.990(6) (making violation of ORS 418.”

Brown v. Lobdell, 585 P.2d 4 (Or. Ct. App. 1978). · cites it 2× “Subject to exceptions which are not pertinent here, ORS 314.835 prohibits the disclosure of the "amount of income or any particulars set forth or disclosed in any report or return required under a law imposing a tax upon or measured by net income.”

Portland Adventist Med. Ctr. v. Sheffield, 735 P.2d 371 (Or. 1987). “290(5) (confidentiality of information in personal property tax returns) and ORS 314.835 (confidentiality of information in income tax returns), and contends that, “the Assessor and the Tax Court should first at least examine the information presented by [the plaintiff] to…”

City of Portland v. Bartlett, 468 P.3d 980 (Or. Ct. App. 2020). “Bartlett • ORS 314.835(1)—information in state tax returns; • ORS 342.”

State Ex Rel. Thesman v. Dooley, 526 P.2d 563 (Or. 1974). · cites it 2× “Plaintiffs cite ORS 314.835 in support of their position that copies of income tax returns are privileged.”

Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986). · cites it 2× “See, for example, ORS 314.835, 5 violation of which is made a felony crime by ORS 314.”

Papadopoulos v. State Bd. of Higher Educ., 494 P.2d 260 (Or. Ct. App. 1972). “540 (crime records in the keeping of the state police) ORS 314.835 and 308.290 (tax records and reports) ORS 419.”

Lamb-Weston, Inc. v. Dep't of Revenue, 11 Or. Tax 448 (Or. T.C. 1990). “” Oregon statutes specifically provide confidentiality to information found in income tax returns (ORS 314.835) and personal property tax returns (ORS 308.”

In Re Complaint as to the Conduct of Collins, 775 P.2d 312 (Or. 1989). “, ORS 314.835 (prohibiting disclosure of tax information) and ORS 314.”

Wolf v. Myers, 127 P.3d 1160 (Or. 2006). “(6) Nothing in this section permits disclosure to the Secretary of State, or any employee or agent of the Secretary of State, by the Department of Revenue or its employees of any information under ORS 314.835 that the department may not disclose.”

Show all 14 citing cases →

— Or. Rev. Stat. § 314.835(1) — 1 case

City of Portland v. Bartlett, 468 P.3d 980 (Or. Ct. App. 2020). “Bartlett • ORS 314.835(1)—information in state tax returns; • ORS 342.”

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