Bill Text: OR HB2467 | 2013 | Regular Session | Introduced

Oregon House Bill 2467 (Prior Session Legislation)

Bill Title: Relating to proof of tax compliance.

Sponsorship: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2467 Detail]

Download: Oregon-2013-HB2467-Introduced.html



     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1257

                         House Bill 2467

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Directs Department of Revenue to establish tax compliance
certification program intended to provide proof of tax compliance
for use in determinations of eligibility for certain public
services and benefits.
  Becomes operative January 1, 2015.

                        A BILL FOR AN ACT
Relating to proof of tax compliance.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 305. + }
  SECTION 2.  { + (1) As used in this section, 'tax' has the
meaning given that term in ORS 305.380.
  (2) The Department of Revenue shall establish a method for
certifying tax compliance. Certification shall constitute proof
of tax compliance if required for receipt of public services and
benefits. A person may not obtain certification under this
section if, as of the date of issuance, information readily
accessible to department personnel indicates that the taxpayer:
  (a) Has neglected or refused to file any return required by law
to be filed with the department; or
  (b) Has refused to pay any tax for which all appeal rights have
expired.
  (3) The department shall establish by rule procedures by which
a taxpayer may apply for and obtain tax compliance certification
under this section, including procedures for application for and
issuance of certification via the Internet.  These procedures
shall maintain the confidentiality of taxpayer information and
ensure that only the taxpayer who is named in the certification
or an authorized representative of the taxpayer is able to access
information in the certification. + }
  SECTION 3.  { + Public services and benefits that may not be
received by a taxpayer without the review, by the administering
state or local agency, of current tax compliance certification as
provided under section 2 of this 2013 Act include the following:
  (1) Registration of a motor vehicle under ORS 803.370;
  (2) Licensing under ORS chapters 497 and 508;
  (3) Receipt of student financial aid under ORS chapter 348; and
  (4) Acquisition of any occupational, professional or trade
license. + }
  SECTION 4.  { + Sections 2 and 3 of this 2013 Act become
operative on January 1, 2015. + }
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