ORS 307.890: Exemption from disclosure; statutory conflict resolution.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(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. [2018 c.64 §9] PENALTIES
Official history and status
History: Note: See note under 307.870.
This rule cites
- ORS 307.870 — resolved
- 307.890 — resolved
- ORS 192.311 — resolved
- 192.478 — resolved
- ORS 314.835 — resolved
Cited by
- ORS 307.870: Definitions for ORS 307.870 to 307.890.
- ORS 307.872: Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.
- ORS 307.885: Applicability of other provisions of tax law.
- ORS 307.888: Distribution of moneys received; certain information not confidential.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html