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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.890 - Exemption from disclosure; statutory conflict resolution.
Universal Citation:
OR Rev Stat § 307.890 (2025)
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(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]
Note: See note under 307.870.
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