Bill Text: OR HB3617 | 2011 | Regular Session | Introduced
Bill Title: Relating to state finance; declaring an emergency.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB3617 Detail]
Download: Oregon-2011-HB3617-Introduced.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 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 4017
House Bill 3617
Sponsored by Representative HUNT, Senator COURTNEY
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.
Abolishes Office of Economic Analysis in Oregon Department of
Administrative Services. Transfers responsibility for certain
revenue estimates to Legislative Revenue Officer. Transfers
responsibility for preparation of economic forecasts to
institution of higher education designated by Governor. Transfers
responsibility for preparation of corrections population
estimates, including Oregon Youth Authority population estimates,
to Portland State University Population Research Center.
Directs Oregon Department of Administrative Services to prepare
revenue estimates for purposes of preparation of Governor's
budget and calculation of kicker.
Sets January 1, 2012, operative date.
Declares emergency, effective on passage.
A BILL FOR AN ACT
Relating to state finance; creating new provisions; amending ORS
118.525, 173.820, 173.850, 184.351, 195.034, 291.349, 291.357,
314.840, 314.865, 412.094 and 813.602; and declaring an
emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1) The Office of Economic Analysis in the
Oregon Department of Administrative Services is abolished.
(2) The duties, functions and powers of the Oregon Department
of Administrative Services and the Office of Economic Analysis
relating to the preparation of certain revenue estimates are
imposed upon, transferred to and vested in the Legislative
Revenue Officer as provided in section 2 of this 2011 Act.
(3) The duties, functions and powers of the Oregon Department
of Administrative Services and the Office of Economic Analysis
relating to the preparation of economic forecasts are imposed
upon, transferred to and vested in an institution of higher
education as provided in section 3 of this 2011 Act.
(4) The duties, functions and powers of the Oregon Department
of Administrative Services and the Office of Economic Analysis
relating to the preparation of corrections population forecasts
and Oregon Youth Authority population forecasts are imposed upon,
transferred to and vested in the Portland State University
Population Research Center as provided in ORS 184.351, as amended
by section 6 of this 2011 Act. + }
SECTION 2. { + (1) In addition to the quarterly estimates
prepared by the Oregon Department of Administrative Services
under ORS 291.342, the Legislative Revenue Officer, with the
assistance of the Legislative Fiscal Officer, the Department of
Revenue and the Oregon Department of Administrative Services,
shall for each calendar quarter of the year ascertain by
computation and estimate the total amount of revenue available
for state purposes for the current fiscal year, as well as the
amount of revenue received quarterly, cumulated throughout the
biennium.
(2) During a regular session of the Legislative Assembly held
in an odd-numbered year, as specified in ORS 171.010, the
Legislative Revenue Officer shall also estimate the total
anticipated revenues available for purposes of enacting the
legislatively adopted budget, as defined in ORS 291.002, for the
next biennium.
(3) The Legislative Revenue Officer shall use the economic
forecasts described in section 3 of this 2011 Act as the basis
for the revenue forecasts required under this section and shall
report the estimates of revenues to the Emergency Board, or if
the Legislative Assembly is in session, to the Joint Committee on
Ways and Means.
(4) For purposes of enacting the legislatively adopted budget
as defined in ORS 291.002, the Legislative Assembly shall use the
estimates of revenues prepared by the Legislative Revenue Officer
under subsections (1) and (2) of this section.
(5) In carrying out the duties imposed under subsections (1) to
(3) of this section, the Legislative Revenue Officer shall issue
quarterly a statement setting forth the methodology and
assumptions used in making the estimates of revenues. Nothing in
this subsection requires the statement to set forth procedures
used or methods used to determine either the methodology or the
assumptions.
(6)(a) Except as provided in paragraph (b) of this subsection,
an estimate of revenues or revenue forecast required under any
provision of the Oregon Constitution or any provision of law
other than this section shall be considered to be an estimate or
forecast prepared by the Legislative Revenue Officer.
(b) An estimate of revenues or revenue forecast required under
section 14, Article IX of the Oregon Constitution, or ORS 291.216
or 291.349 shall be considered to be an estimate or forecast
prepared by the Oregon Department of Administrative Services
under ORS 291.342 or 291.348 or other authority. + }
SECTION 3. { + (1) An institution of higher education, listed
in ORS 352.002 and designated by the Governor, shall prepare a
quarterly economic forecast. The forecast shall include:
(a) An international economic review and forecast;
(b) A national economic review and forecast;
(c) A review and forecast of economic conditions in the western
region of the United States; and
(d) An Oregon economic review and forecast.
(2) The economic model assumptions and results of the forecast
shall be reviewed by an Economic Advisory Committee established
by the Director of the Oregon Department of Administrative
Services and by a Council of Economic Advisors appointed by the
Governor.
(3) The institution of higher education designated by the
Governor to prepare the forecast may enter into a contract with a
public or private entity for purposes of preparing the national
economic review and forecast. + }
SECTION 4. ORS 173.820 is amended to read:
173.820. (1) Pursuant to the policies and directions of the
appointing authority, the Legislative Revenue Officer shall:
(a) Upon written request of a member of the Legislative
Assembly or any committee thereof, prepare or assist in the
preparation of studies and reports and provide information and
research assistance on matters relating to taxation and to the
revenue of this state and to any other relevant matters.
(b) Ascertain facts concerning revenues and make estimates
concerning state revenues.
(c) Ascertain facts and make recommendations to the Legislative
Assembly concerning the Governor's tax expenditure report.
(d) Prepare analyses of and recommendations on the fiscal
impact of all revenue measures reported out of committees of the
Legislative Assembly and of all other measures reported out of
committees of the Legislative Assembly that affect the revenue of
this state.
(e) Perform such duties as may be directed by joint or
concurrent resolution of the Legislative Assembly.
(f) Adopt rules relating to the submission, processing and
priorities of requests. Rules adopted under this paragraph shall
be in conformance with any applicable rule of the House of
Representatives or the Senate. Requests made by joint or
concurrent resolution of the Legislative Assembly shall be given
priority over other requests received or initiated by the
Legislative Revenue Officer. Rules adopted under this paragraph
shall be reviewed and approved by the appointing authority prior
to their adoption.
(g) Seek the advice and assistance of political subdivisions of
this state, governmental agencies and any interested persons,
associations or organizations in the performance of the duties of
the Legislative Revenue Officer.
{ + (h) Prepare revenue estimates as described in section 2
of this 2011 Act. + }
{ - (h) - } { + (i) + } Perform such other duties as may be
prescribed by law.
(2) Pursuant to the policies and directions of the appointing
authority, the Legislative Revenue Officer may enter into
contracts to carry out the functions of the Legislative Revenue
Officer.
SECTION 5. ORS 173.850 is amended to read:
173.850. (1) Subject to subsection (2) of this section, when
requested to do so, the Department of Revenue shall:
(a) Advise and assist the Legislative Revenue Officer
{ - , - } { + and the + } staff and employees { + of the
Legislative Revenue Officer + } with respect to the duties
imposed upon the Legislative Revenue Officer by ORS 173.800 to
173.850 { + or section 2 of this 2011 Act + } or any resolution
of the Legislative Assembly;
(b) { - Disclose and give access - } { + Make available + }
to the Legislative Revenue Officer, { + and to + } staff and
employees of the Legislative Revenue Officer, { - to - } tax
and revenue information, including the information described in
ORS 308.290 and 314.835, and other information the Legislative
Revenue Officer considers necessary and appropriate to the
efficient performance of duties under ORS 173.800 to 173.850
{ + or section 2 of this 2011 Act + } or any resolution of the
Legislative Assembly; and
(c) Assist in the compilation, assimilation and integration of
such information.
(2)(a) The department shall { - disclose and give access - }
{ + make available + } to the Legislative Revenue Officer or any
authorized representatives { - to - } the information
described in ORS 314.835 only if the request for the information
is made in writing, specifies the purposes for which the request
is made or information { + is + } required { + , + } and is
signed by the Legislative Revenue Officer or an authorized
representative. The form for request for information made under
this paragraph shall be prescribed by the Legislative Revenue
Officer and approved by the Director of the Department of
Revenue.
(b) The department shall keep on file the request for
information made pursuant to this subsection. The requests
constitute a public record within the meaning of ORS 192.410 to
192.505. ORS 314.835 and 314.840 (3) relating to the
confidentiality of tax information apply to the Legislative
Revenue Officer { - , - } { + and to + } authorized
representatives, staff and employees of the Legislative Revenue
Officer.
(c) As used in this subsection, 'authorized representative '
means a person { - who, after consultation with the Director of
the Department of Revenue, - } the Legislative Revenue
Officer { + , after consultation with the Director of the
Department of Revenue, + } has certified as an authorized
representative. A copy of the certificate shall be filed with the
department.
(3) Reports, estimates and analyses of the Legislative Revenue
Officer based upon the information described in ORS 308.290 and
314.835 obtained under this section shall be classified in such a
manner as to prevent the identification of particular reports and
returns and the items thereof.
SECTION 6. ORS 184.351 is amended to read:
184.351. (1) The { - Oregon Department of Administrative
Services - } { + Portland State University Population Research
Center + } shall issue state corrections population forecasts
including, but not limited to, expected populations of prisons
and jails and community corrections caseloads, to be used by:
(a) The Department of Corrections in preparing budget requests;
(b) The Oregon Criminal Justice Commission in considering
amendments to sentencing guidelines; and
(c) Any other state agency concerned with the effect of
offender populations or policy developments on budgeting { + ,
including but not limited to the Oregon Youth Authority + }.
(2) The { - Oregon Department of Administrative Services - }
{ + Portland State University Population Research Center + }
shall issue state corrections population forecasts on April 1 and
October 1 of each year { + and shall issue Oregon Youth
Authority population forecasts on April 15 and October 15 of each
year + }.
SECTION 7. ORS 291.349 is amended to read:
291.349. (1) As soon as practicable after adjournment sine die
of the { + odd-numbered year + } regular session of the
Legislative Assembly, the Oregon Department of Administrative
Services shall report to the Emergency Board the estimate { + of
General Fund and State Lottery Fund revenues, + } as of July 1 of
the first year of the biennium { + , + } { - of General Fund
and State Lottery Fund revenues - } that will be received by the
state during that biennium. The Oregon Department of
Administrative Services shall base its estimate on the last
forecast { - given to the Legislative Assembly - } { + made
by the department + } before adjournment sine die of the
{ + odd-numbered year + } regular session { - on which the
printed, adopted budget prepared in the Oregon Department of
Administrative Services is based - } , adjusted only insofar as
necessary to reflect changes in laws adopted at that session. The
report shall contain the estimated revenues from corporate income
and excise taxes separately from the estimated revenues from
other General Fund sources. The Oregon Department of
Administrative Services may revise the estimate if necessary
following adjournment sine die of any special or emergency
session of the Legislative Assembly but any revision does not
affect the basis of the computation described in subsection (3)
or (4) of this section.
(2) As soon as practicable after the end of the biennium, the
Oregon Department of Administrative Services shall report to the
Emergency Board, or the Legislative Assembly if it is in session,
the amount of General Fund revenues collected as of the last June
30 of the preceding biennium. The report shall contain the
collections from corporate income and excise taxes separately
from collections from other sources.
(3) If the revenues received from the corporate income and
excise taxes during the biennium exceed the amounts estimated to
be received from such taxes for the biennium, as estimated after
adjournment sine die of the { + odd-numbered year + } regular
session, by two percent or more, the total amount of that excess
shall be credited to corporate income and excise taxpayers in a
percentage amount of prior year corporate excise and income tax
liability as determined under subsection (5) of this section.
However, no credit shall be allowed against tax liability imposed
by ORS 317.090.
(4) If the revenues received from General Fund revenue sources,
exclusive of those described in subsection (3) of this section,
during the biennium exceed the amounts estimated to be received
from such sources for the biennium, as estimated after
adjournment sine die of the { + odd-numbered year + } regular
session, by two percent or more, there shall be refunded from
personal income tax revenues an amount equal to the total amount
of that excess, reduced by the cost certified by the Department
of Revenue under ORS 291.351 as being allocable to payments
described under this subsection. The excess amount to be refunded
shall be paid to personal income taxpayers in a percentage amount
of prior year personal income tax liability as determined under
subsection (6) of this section.
(5)(a) If there is an excess to be credited under subsection
(3) of this section, on or before October 1, following the end of
each biennium, the Oregon Department of Administrative Services
shall determine and certify to the Department of Revenue the
percentage amount of credit for purposes of subsection (3) of
this section. The percentage amount determined shall be a
percentage amount to the nearest one-tenth of a percent that will
distribute the excess to be credited to corporate excise and
income taxpayers.
(b) The percentage amount shall equal the amount distributed
under subsection (3) of this section divided by the estimated
total corporate income and excise tax liability for all corporate
income and excise taxpayers for tax years beginning in the
calendar year immediately preceding the calendar year in which
the excess is determined.
(c) The amount of the surplus credit is determined by
multiplying the percentage amount determined under paragraph (b)
of this subsection by the total amount of a corporate income or
excise taxpayer's tax liability for the tax year beginning in the
calendar year immediately preceding the calendar year in which
the excess is determined in order to calculate the amount to be
credited to the taxpayer.
(d) The credit shall be determined based on the tax liability
as shown on the return of the taxpayer or as corrected by the
Department of Revenue.
(e) The credit shall be computed after the allowance of a
credit provided under ORS 316.082, 316.131 or 316.292, but before
the allowance of any other credit or offset against tax liability
allowed or allowable under any provision of law of this state,
and before the application of estimated tax payments, withholding
or other advance tax payments.
(f) If a credit applied against tax liability as described in
paragraph (e) of this subsection reduces tax liability to zero
and an amount of the credit remains unused, the remaining unused
amount shall be carried forward and applied against tax liability
as prescribed in paragraph (e) of this subsection in the
succeeding tax year. Following application of the credit against
tax liability in a succeeding tax year, any amount continuing to
remain unused shall be carried forward and applied against tax
liability in a succeeding tax year until all remaining amounts of
unused credit are offset against tax liability.
(g) Notwithstanding paragraph (e) of this subsection, if an
excess is credited under subsection (3) of this section for a tax
year and an unused credit amount from a prior tax year is carried
forward to the tax year as prescribed under paragraph (f) of this
subsection, the amount of the carryforward credit shall be
applied against tax liability prior to applying the new credit.
(h) The Department of Revenue may prescribe by rule the manner
of calculating and claiming a credit if the filing status of a
corporation changes between the tax year described in paragraph
(b) of this subsection and the succeeding tax year.
(6)(a) If there is an excess to be refunded under subsection
(4) of this section, on or before September 15, following the end
of each biennium, the Oregon Department of Administrative
Services shall determine and certify to the Department of Revenue
the percentage amount of refund payment for purposes of
subsection (4) of this section. The percentage amount so
determined shall be a percentage amount to the nearest
one-hundredth of a percent that will distribute the excess to be
refunded to personal income taxpayers under subsection (4) of
this section. The percentage amount shall equal the amount
distributed under subsection (4) of this section divided by the
estimated total personal income tax liability for all personal
income taxpayers for tax years beginning in the calendar year
immediately preceding the calendar year in which the excess is
determined.
(b) The Department of Revenue shall multiply the percentage
amount determined under paragraph (a) of this subsection by the
total amount of a personal income taxpayer's tax liability for
the tax year beginning in the calendar year immediately preceding
the calendar year in which the excess is determined in order to
calculate the amount of the refund to be made to the taxpayer.
For purposes of this paragraph, the taxpayer's tax liability is
the amount as shown on the return of the taxpayer or as corrected
by the Department of Revenue, and is determined:
(A) After the allowance of a credit provided under ORS 316.082,
316.131 or 316.292;
(B) Before the allowance of any other credit or offset against
tax liability allowed or allowable on the return for the tax
year; and
(C) Before the application of estimated tax payments,
withholding or other advance tax payments.
(c) The refund described under this subsection shall be mailed
by the Department of Revenue to personal income taxpayers
eligible for the payment on or before December 15 following the
end of the biennium for which the payment described under this
subsection is being made.
(d) Notwithstanding paragraph (c) of this subsection, the
Department of Revenue shall mail the refund at the earliest date
of practicable convenience in the case of a return:
(A) For a tax year beginning in the calendar year immediately
preceding the calendar year in which the excess is determined for
which refund is being made; and
(B) That is first filed on or after August 15 after the end of
the biennium.
(7) No refund shall be made to a taxpayer if, after making the
calculation described under subsection (6) of this section, the
amount calculated is less than $1.
(8) For purposes of ORS chapters 305 and 314 to 318, refunds
issued under subsection (6) of this section are refunds of an
overpayment of tax imposed under ORS chapter 316, but do not bear
interest.
SECTION 8. ORS 291.357 is amended to read:
291.357. (1) As used in this section, 'general governmental
purposes' means:
(a) Those activities defined as governmental activities under
the accounting standards promulgated by the Governmental
Accounting Standards Board of the Financial Accounting Foundation
that are in effect on August 10, 2001; and
(b) Post-secondary educational activities that are partially
funded by student tuition and fees.
(2) Each biennium, state governmental appropriations for
general governmental purposes shall be no greater than eight
percent of projected personal income in Oregon for the same
biennium. Projected personal income shall be based on the United
States Department of Commerce projections used by the
{ - Oregon Department of Administrative Services - }
{ + Legislative Revenue Officer + } in the last
{ - forecast - } { + quarterly revenue estimate + } given to
the Legislative Assembly before adjournment sine die of the { +
odd-numbered year + } regular session on which the
{ - printed, - } { + legislatively + } adopted budget { + , as
defined in ORS 291.002, + } is based.
(3) For purposes of this section, the following are considered
to be appropriations:
(a) An authorization, given by law, to expend moneys in a
biennium;
(b) A limitation, imposed by law, on the expenditure in a
biennium of moneys that are continuously appropriated; and
(c) An estimate of amounts of moneys that are continuously
appropriated that will be spent in a biennium without limitation.
(4) The following appropriations are not subject to the
limitation on appropriations contained in this section:
(a) Appropriations for the construction or acquisition of
assets that are financed by state bonds, certificates of
participation or other forms of borrowing.
(b) Appropriations of moneys received directly or indirectly
from the federal government.
(c) Appropriations for fee remission programs of the Oregon
University System.
(d) Appropriations of moneys voluntarily donated to a state
agency.
(e) Appropriations of moneys from revenue increases or new
revenue sources if the increases or sources result from approval
of a measure by the people at an election held on or after August
10, 2001.
(f) Appropriations to fund new programs or to increase funding
for existing programs if the need for new or increased funding
results from approval of a measure by the people at an election
held on or after August 10, 2001.
(5) The limitation on appropriations established by this
section may be exceeded for a biennium if the Governor declares
an emergency and three-fifths of the members serving in each
house of the Legislative Assembly affirmatively vote to exceed
the limitation for the biennium.
SECTION 9. ORS 314.840 is amended to read:
314.840. (1) The Department of Revenue may:
(a) Furnish any taxpayer, representative authorized to
represent the taxpayer under ORS 305.230 or person designated by
the taxpayer under ORS 305.193, upon request of the taxpayer,
representative or designee, with a copy of the taxpayer's income
tax return filed with the department for any year, or with a copy
of any report filed by the taxpayer in connection with the
return, or with any other information the department considers
necessary.
(b) Publish lists of taxpayers who are entitled to unclaimed
tax refunds.
(c) Publish statistics so classified as to prevent the
identification of income or any particulars contained in any
report or return.
(d) Disclose a taxpayer's name, address, telephone number,
refund amount, amount due, Social Security number, employer
identification number or other taxpayer identification number to
the extent necessary in connection with collection activities or
the processing and mailing of correspondence or of forms for any
report, return or claim required in the administration of ORS
310.630 to 310.706, any local tax under ORS 305.620, or any law
imposing a tax upon or measured by net income.
(2) The Department { + of Revenue + } also may disclose and
give access to information described in ORS 314.835 { - to - }
:
(a) { + To + } the Governor of the State of Oregon or the
authorized representative of the Governor { - : - }
{ - (A) - } with respect to an individual who is designated
as being under consideration for appointment or reappointment to
an office or for employment in the office of the Governor. The
information disclosed shall be confined to whether the
individual:
{ - (i) - } { + (A) + } Has filed returns with respect to
the taxes imposed by ORS chapter 316 for those of not more than
the three immediately preceding years for which the individual
was required to file an Oregon individual income tax return.
{ - (ii) - } { + (B) + } Has failed to pay any tax within
30 days from the date of mailing of a deficiency notice or
otherwise respond to a deficiency notice within 30 days of its
mailing.
{ - (iii) - } { + (C) + } Has been assessed any penalty
under the Oregon personal income tax laws and the nature of the
penalty.
{ - (iv) - } { + (D) + } Has been or is under investigation
for possible criminal offenses under the Oregon personal income
tax laws. Information disclosed pursuant to this paragraph shall
be used only for the purpose of making the appointment,
reappointment or decision to employ or not to employ the
individual in the office of the Governor.
{ - (B) - } { + (b) + } For use by { + the Legislative
Revenue Officer, by + } an officer or employee of { + the
Legislative Revenue Officer or + } the Oregon Department of
Administrative Services { + who is + }duly authorized or
employed to prepare revenue estimates, or { + by + } a person
contracting with { + the Legislative Revenue Officer or + } the
Oregon Department of Administrative Services to prepare revenue
estimates, in the preparation of revenue estimates required
{ + under section 2 of this 2011 Act, required + } for the
Governor's budget under ORS 291.201 to 291.226, or required for
submission to the Emergency Board, or if the Legislative Assembly
is in session, to the Joint Committee on Ways and Means, and to
the Legislative Revenue Officer under ORS 291.342, 291.348 and
291.445. The Department of Revenue shall disclose and give access
to the information described in ORS 314.835 for the purposes of
this
{ - subparagraph - } { + paragraph + } only if:
{ - (i) - } { + (A) + } The request for information is made
in writing, specifies the purposes for which the request is made
and is signed by an authorized representative of { + the
Legislative Revenue Officer or + } the Oregon Department of
Administrative Services. The form for request for information
shall be prescribed by the Oregon Department of Administrative
Services and approved by the Director of the Department of
Revenue.
{ - (ii) - } { + (B) + } The officer, employee or person
receiving the information does not remove from the premises of
the Department of Revenue any materials that would reveal the
identity of a personal or corporate taxpayer.
{ - (b) - } { + (c) To + } the Commissioner of Internal
Revenue or authorized representative, for tax administration and
compliance purposes only.
{ - (c) - } { + (d) + } For { + purposes of + } tax
administration and compliance
{ - purposes - } , { + to + } the proper officer or authorized
representative of any of the following entities that has or is
governed by a provision of law that meets the requirements of any
applicable provision of the Internal Revenue Code as to
confidentiality:
(A) A state;
(B) A city, county or other political subdivision of a state;
(C) The District of Columbia; or
(D) An association established exclusively to provide services
to federal, state or local taxing authorities.
{ - (d) - } { + (e) To + } the Multistate Tax Commission or
its authorized representatives, for tax administration and
compliance purposes only. The Multistate Tax Commission may make
the information available to the Commissioner of Internal Revenue
or the proper officer or authorized representative of any
governmental entity described in and meeting the qualifications
of paragraph { - (c) - } { + (d) + } of this subsection.
{ - (e) - } { + (f) To + } the Attorney General, assistants
and employees in the Department of Justice, or other legal
representative of the State of Oregon, to the extent the
Department { + of Revenue + } deems disclosure or access
necessary for the performance of the duties of advising or
representing the Department { + of Revenue + } pursuant to ORS
180.010 to 180.240 and the tax laws of this state.
{ - (f) - } { + (g) To + } employees of the State of
Oregon, other than of the Department of Revenue or Department of
Justice, to the extent the Department { + of Revenue + } deems
disclosure or access necessary for such employees to perform
their duties under contracts or agreements between the department
and any other department, agency or subdivision of the State of
Oregon, in the department's administration of the tax laws.
{ - (g) - } { + (h) To + } other persons, partnerships,
corporations and other legal entities, and their employees, to
the extent the Department { + of Revenue + } deems disclosure or
access necessary for the performance of such others' duties under
contracts or agreements between the department and such legal
entities, in the department's administration of the tax laws.
{ - (h) - } { + (i) To + } the Legislative Revenue Officer
or authorized representatives upon compliance with ORS 173.850.
{ - Such - } { + The + } officer or representative
{ - shall - } { + may + } not remove from the premises of the
Department { + of Revenue + } any materials that would reveal
the identity of any taxpayer or any other person.
{ - (i) - } { + (j) To + }the Department of Consumer and
Business Services, to the extent { - the - } { + that + }
department requires such information to determine whether it is
appropriate to adjust those workers' compensation benefits the
amount of which is based pursuant to ORS chapter 656 on the
amount of wages or earned income received by an individual.
{ - (j) - } { + (k) To + } any agency of the State of
Oregon, or any person, or any officer or employee of such agency
or person to whom disclosure or access is given by state law and
not otherwise referred to in this section, including but not
limited to { + :
(A) + } The Secretary of State as Auditor of Public Accounts
under section 2, Article VI of the Oregon Constitution;
{ + (B) + } The Department of Human Services pursuant to ORS
314.860 and 412.094;
{ + (C) + } The Division of Child Support of the Department
of Justice and district attorney regarding cases for which they
are providing support enforcement services under ORS 25.080;
{ + (D) + } The State Board of Tax Practitioners, pursuant to
ORS 673.710; and
{ + (E) + } The Oregon Board of Accountancy, pursuant to ORS
673.415.
{ - (k) - } { + (L) To + } the Director of the Department
of Consumer and Business Services to determine that a person
complies with ORS chapter 656 and the Director of the Employment
Department to determine that a person complies with ORS chapter
657, the following employer information:
(A) Identification numbers.
(B) Names and addresses.
(C) Inception date as employer.
(D) Nature of business.
(E) Entity changes.
(F) Date of last payroll.
{ - (L) - } { + (m) To + } the Director of Human Services
to determine that a person has the ability to pay for care that
includes services provided by the Eastern Oregon Training Center
or the Department of Human Services to collect any unpaid cost of
care as provided by ORS chapter 179.
{ - (m) - } { + (n) To + } the Director of the Oregon
Health Authority to determine that a person has the ability to
pay for care that includes services provided by the Blue Mountain
Recovery Center or the Oregon State Hospital or the Oregon Health
Authority to collect any unpaid cost of care as provided by ORS
chapter 179.
{ - (n) - } { + (o) To + } employees of the Employment
Department to the extent the Department of Revenue deems
disclosure or access to information on a combined tax report
filed under ORS 316.168 is necessary to performance of their
duties in administering the tax imposed by ORS chapter 657.
{ - (o) - } { + (p) To + } the State Fire Marshal to assist
the State Fire Marshal in carrying out duties, functions and
powers under ORS 453.307 to 453.414, the employer or agent name,
address, telephone number and standard industrial classification,
if available.
{ - (p) - } { + (q) To + } employees of the Department of
State Lands for the purposes of identifying, locating and
publishing lists of taxpayers entitled to unclaimed refunds as
required by the provisions of chapter 694, Oregon Laws 1993. The
information shall be limited to the taxpayer's name, address and
the refund amount.
{ - (q) - } { + (r) + } In addition to the disclosure
allowed under ORS 305.225, { + to + } state or local law
enforcement agencies to assist in the investigation or
prosecution of the following criminal activities:
(A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
(B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
{ - (r) - } { + (s) To + } the United States Postal
Inspection Service or a federal law enforcement agency, including
but not limited to the United States Department of Justice, to
assist in the investigation of the following criminal activities:
(A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
(B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
{ - (s) - } { + (t) To + } the United States Financial
Management Service, for purposes of facilitating the reciprocal
offsets described in ORS 305.612.
{ - (t) - } { + (u) To + } a municipal corporation of this
state for purposes of assisting the municipal corporation in the
administration of a tax of the municipal corporation that is
imposed on or measured by income, wages or net earnings from
self-employment. Any disclosure under this paragraph may be made
only pursuant to a written agreement between the Department of
Revenue and the municipal corporation that ensures the
confidentiality of the information disclosed.
{ - (u) - } { + (v) To + } a consumer reporting agency, to
the extent necessary to carry out the purposes of ORS 314.843.
(3)(a) Each officer or employee of the Department { + of
Revenue + } and each person described or referred to in
subsection (2)(a), { + (b), (f) to (L) or (o) to (r) + }
{ - (e) to (k) or (n) to (q) - } of this section to whom
disclosure or access to the tax information is given under
subsection (2) of this section or any other provision of state
law, prior to beginning employment or the performance of duties
involving such disclosure or access, shall be advised in writing
of the provisions of ORS 314.835 and 314.991, relating to
penalties for the violation of ORS 314.835, and shall as a
condition of employment or performance of duties execute a
certificate for the department, in a form prescribed by the
department, stating in substance that the person has read these
provisions of law, that the person has had them explained and
that the person is aware of the penalties for the violation of
ORS 314.835.
(b) The disclosure authorized in subsection { - (2)(r) - }
{ + (2)(s) + } of this section shall be made only after a
written agreement has been entered into between the Department of
Revenue and the person described in subsection { - (2)(r) - }
{ + (2)(s) + } of this section to whom disclosure or access to
the tax information is given, providing that:
(A) Any information described in ORS 314.835 that is received
by the person pursuant to subsection { - (2)(r) - }
{ + (2)(s) + } of this section is confidential information that
may not be disclosed, except to the extent necessary to
investigate or prosecute the criminal activities described in
subsection { - (2)(r) - } { + (2)(s) + } of this section;
(B) The information shall be protected as confidential under
applicable federal and state laws; and
(C) The United States Postal Inspection Service or the federal
law enforcement agency shall give notice to the Department of
Revenue of any request received under the federal Freedom of
Information Act, 5 U.S.C. 552, or other federal law relating to
the disclosure of information.
(4) The Department of Revenue may recover the costs of
furnishing the information described in subsection { - (2)(k)
to (m) and (o) to (q) - } { + (2)(L) to (n) and (p) to (r) + }
of this section from the respective agencies.
SECTION 10. ORS 118.525 is amended to read:
118.525. (1) It shall be unlawful for the Department of Revenue
or any of its officers or employees to divulge or make known in
any manner any particulars disclosed in any return or supporting
data required under this chapter. Except for executors or
beneficiaries and their authorized representatives, it shall be
unlawful for any person or entity who has acquired information
pursuant to subsections (3) and (4) of this section to divulge or
make known 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 its officers or employees, or
persons described in subsections (3) and (4) of this section, to
divulge or make known any particulars disclosed in any such
return or supporting data except where the liability for
inheritance taxes is to be adjudicated by the Oregon Tax Court.
Nothing in this section shall prohibit the publication of
statistics so classified as to prevent the identification of
particulars in any return or supporting data covered by this
section.
(2) As used in this section:
(a) 'Officer,' 'employee' or 'person' includes an authorized
representative of the officer, employee or person, or former
officer, employee or person, or an authorized representative of
such former officer, employee or person.
(b) 'Particulars' includes, but is not limited to, a taxpayer's
name, address, telephone number, Social Security number and the
amount of refund claimed by or granted to a taxpayer.
(3) Notwithstanding subsection (1) of this section, the
department may permit, for tax purposes only, the Commissioner of
Internal Revenue or authorized representatives, or an officer or
employee of any state or the District of Columbia which has a
provision of law which meets the requirements of any applicable
provision of the Internal Revenue Code as to confidentiality to
inspect any return or supporting data referred to in subsection
(1) of this section. The department may disclose to the executor
or beneficiary of any estate, or an authorized representative
thereof, any information or particulars otherwise made
confidential by this section, if the department determines that
the executor or beneficiary has a material interest which will be
affected by such information or particulars.
(4) The department may disclose a taxpayer's name, address,
telephone number, Social Security number, refund amount or tax
due to the extent necessary in connection with collection
activities or the processing or mailing of returns,
correspondence or forms with respect to the tax imposed under
this chapter.
(5) The department also may disclose and give access to
information described in subsection (1) of this section to those
persons, agencies or entities, described in ORS 314.840
{ - (2)(e), (f), (g) and (h) - } { + (2)(f), (g), (h) and
(i) + } to the extent authorized by said paragraphs; and to any
agency of the State of Oregon or any person, or any officer or
employee of such agency or person to whom disclosure or access is
given by state law and not otherwise referred to in this section,
including but not limited to the Secretary of State and the
officers and employees thereof, for the uses and purposes
described in ORS 297.060.
(6) Each officer or employee of the department and each person
described or referred to in subsection (5) of this section to
whom disclosure or access to tax information is given, prior to
beginning employment or the performance of duties involving such
disclosure or access, shall be advised in writing of the
provisions of subsection (1) of this section and ORS 118.990 (3),
and shall as a condition of employment or performance of duties
execute a certificate for the department, stating in substance
that the person has read these provisions of law, that the person
has had them explained and that the person is aware of the
penalties for the violation of subsection (1) of this section.
SECTION 11. ORS 314.865 is amended to read:
314.865. A person granted access to information described in
ORS 314.835 under ORS 314.840 { - (2)(a)(B) - } { +
(2)(b) + } for the purpose of preparing revenue estimates shall
not knowingly or intentionally use the information disclosed or
the information to which access is given for any purpose if the
effect of the use is private pecuniary benefit for the person or
for a member of the person's household.
SECTION 12. ORS 412.094 is amended to read:
412.094. (1) All state, county and city agencies, officers and
employees shall cooperate in the location of parents who have
abandoned or deserted, or are failing to support, children
receiving or applying to receive public assistance and shall on
request supply the Department of Human Services, the Division of
Child Support of the Department of Justice or the district
attorney of any county in the state with all information on hand
relative to the location, income and property of such parents,
including information disclosed to the Division of Child Support
under ORS 314.840 { - (2)(j) - } { + (2)(k) + }. The granting
of aid to the applicant shall not be delayed or contingent upon
receipt of the answer to such requests by the Department of Human
Services, the Division of Child Support or the district attorney.
The Department of Human Services shall use such information only
for the purposes of administration of public assistance to such
children, and the district attorney and the Division of Child
Support shall use such information only for the purpose of
enforcing the liability of such parents to support such children,
and neither shall use the information or disclose it for any
other purpose. Any person who violates this prohibition against
disclosure, upon conviction, is punishable as provided in ORS
314.991 (2).
(2) The Department of Human Services shall cooperate with the
Division of Child Support or the district attorney prosecuting or
considering the prosecution of such parent for nonsupport and
shall report to the Division of Child Support or the district
attorney all information contained in the case record which
concerns the question of nonsupport and the suitability of
prosecution as a method of obtaining support for the child in
each case.
SECTION 13. ORS 195.034 is amended to read:
195.034. (1) If the coordinating body under ORS 195.025 (1) has
adopted, within 10 years before a city initiates an evaluation or
amendment of the city's urban growth boundary, a population
forecast as required by ORS 195.036 that no longer provides a
20-year forecast for an urban area, a city may propose a revised
20-year forecast for its urban area by extending the coordinating
body's current urban area forecast to a 20-year period using the
same growth trend for the urban area assumed in the coordinating
body's current adopted forecast.
(2) If the coordinating body has not adopted a forecast as
required by ORS 195.036 or if the current forecast was adopted
more than 10 years before the city initiates an evaluation or
amendment of the city's urban growth boundary, a city may propose
a 20-year forecast for its urban area by:
(a) Basing the proposed forecast on the population forecast
prepared by { - the Office of Economic Analysis - } { + the
Portland State University Population Research Center + }for the
county for a 20-year period that commences when the city
initiates the evaluation or amendment of the city's urban growth
boundary; and
(b) Assuming that the urban area's share for the forecasted
county population determined in paragraph (a) of this subsection
will be the same as the urban area's current share of the county
population based on the most recent certified population
estimates from { + the + } Portland State University
{ + Population Research Center + } and the most recent data for
the urban area published by the United States Census Bureau.
(3)(a) If the coordinating body does not take action on the
city's proposed forecast for the urban area under subsection (1)
or (2) of this section within six months after the city's written
request for adoption of the forecast, the city may adopt the
extended forecast if:
(A) The city provides notice to the other local governments in
the county; and
(B) The city includes the adopted forecast in the comprehensive
plan, or a document included in the plan by reference, in
compliance with the applicable requirements of ORS 197.610 to
197.650.
(b) If the extended forecast is adopted under paragraph (a) of
this subsection consistent with the requirements of subsection
(1) or (2) of this section:
(A) The forecast is deemed to satisfy the requirements of a
statewide land use planning goal relating to urbanization to
establish a coordinated 20-year population forecast for the urban
area; and
(B) The city may rely on the population forecast as an
appropriate basis upon which the city and county may conduct the
evaluation or amendment of the city's urban growth boundary.
(4) The process for establishing a population forecast provided
in this section is in addition to and not in lieu of a process
established by goal and rule of the Land Conservation and
Development Commission.
SECTION 14. ORS 813.602 is amended to read:
813.602. (1) When a person is convicted of driving while under
the influence of intoxicants in violation of ORS 813.010 or of a
municipal ordinance, the Department of Transportation, in
addition to any other requirement, shall require that an approved
ignition interlock device be installed and used in any vehicle
operated by the person:
(a) Before the person is eligible for a hardship permit. The
requirement is a condition of the hardship permit for the
duration of the hardship permit.
(b) For a first conviction, for one year after the ending date
of the suspension or revocation caused by the conviction.
Violation of the condition imposed under this paragraph is a
Class A traffic violation.
(c) For a second or subsequent conviction, for two years after
the ending date of the suspension or revocation caused by the
conviction. Violation of the condition imposed under this
paragraph is a Class A traffic violation.
(2) If the court determines that approved ignition interlock
devices are reasonably available, the court may require as a
condition of a driving while under the influence of intoxicants
diversion agreement that an approved ignition interlock device be
installed in any vehicle operated by the person. Courts may not
exercise authority under this subsection during any period the
courts have notice from the { - Office of Economic Analysis of
the - } Oregon Department of Administrative Services that there
are not sufficient moneys in the Intoxicated Driver Program Fund
to pay the costs under subsection (4) of this section. The
{ - Office of Economic Analysis of the - } Oregon Department of
Administrative Services may not issue any notice under this
subsection if federal funds are available to pay the cost of the
interlock devices for indigents and costs of analysis of the use
of interlock devices.
(3) Except as provided in subsection (4) of this section, if an
ignition interlock system is ordered or required under subsection
(1) or (2) of this section, the person so ordered or required
shall pay to the provider the reasonable costs of leasing,
installing and maintaining the device. A payment schedule may be
established for the person by the Department { + of
Transportation + }.
(4) The Department { + of Transportation + }may waive, in
whole or in part, or defer the defendant's responsibility to pay
all or part of the costs under subsection (3) of this section if
the defendant meets the criteria for indigence established for
waiving or deferring such costs under subsection (5) of this
section. If the defendant's responsibility for costs is waived,
then notwithstanding ORS 813.270, the costs described in
subsection (3) of this section must be paid from the Intoxicated
Driver Program Fund.
(5) The department, by rule, shall establish criteria and
procedures it will use for qualification to waive or defer costs
described under subsection (3) of this section for indigence. The
criteria must be consistent with the standards for indigence
adopted by the federal government for purposes of the
Supplemental Nutrition Assistance Program.
(6) At the end of the suspension or revocation resulting from
the conviction, the department shall suspend the driving
privileges or right to apply for driving privileges of a person
who has not submitted proof to the department that an ignition
interlock device has been installed or who tampers with an
ignition interlock device after it has been installed. If the
suspension is for failing to submit proof of installation, the
suspension continues until the department receives proof that the
ignition interlock device has been installed or until one year
after the ending date of the suspension resulting from the first
conviction or two years after the ending date of the suspension
resulting from a second or subsequent conviction, whichever comes
first. If the suspension is for tampering with an ignition
interlock device, the suspension continues until one year after
the ending date of the suspension resulting from the first
conviction or two years after the ending date of the suspension
resulting from a second or subsequent conviction. A person whose
driving privileges or right to apply for privileges is suspended
under this subsection is entitled to administrative review, as
described in ORS 809.440, of the action.
(7) The department shall adopt rules permitting medical
exemptions from the requirements of installation and use of an
ignition interlock device under subsection (1) of this section.
SECTION 15. { + (1) The Director of the Oregon Department of
Administrative Services shall:
(a) Deliver to the Oregon University System all records and
property within the jurisdiction of the director that relate to
the duties, functions and powers transferred by section 1 of this
2011 Act; and
(b) Deliver to the Portland State University Population
Research Center all records and property within the jurisdiction
of the director that relate to the duties, functions and powers
transferred by section 1 of this 2011 Act.
(2) The Governor shall resolve any dispute between the Oregon
Department of Administrative Services and the Oregon University
System or the Portland State University Population Research
Center relating to transfers of records or property under this
section, and the Governor's decision is final. + }
SECTION 16. { + (1) The unexpended balances of amounts
authorized to be expended by the Oregon Department of
Administrative Services for the biennium beginning July 1, 2011,
from revenues dedicated, continuously appropriated, appropriated
or otherwise made available for the purpose of administering and
enforcing the duties, functions and powers transferred by section
1 of this 2011 Act are transferred to and are available for
expenditure by the Oregon University System and the Portland
State University Population Research Center for the biennium
beginning July 1, 2011, for the purpose of administering and
enforcing the duties, functions and powers transferred by section
1 of this 2011 Act.
(2) The expenditure classifications, if any, established by
Acts authorizing or limiting expenditures by the Oregon
Department of Administrative Services remain applicable to
expenditures by the Oregon University System and the Portland
State University Population Research Center under this
section. + }
SECTION 17. { + The transfer of duties, functions and powers
by section 1 of this 2011 Act does not affect any action,
proceeding or prosecution involving or with respect to such
duties, functions and powers begun before and pending at the time
of the transfer, except that the Oregon University System or the
Portland State University Population Research Center is
substituted for the Oregon Department of Administrative Services
in the action, proceeding or prosecution. + }
SECTION 18. { + (1) Nothing in this 2011 Act relieves a person
of a liability, duty or obligation accruing under or with respect
to the duties, functions and powers transferred by section 1 of
this 2011 Act. The Oregon University System or the Portland State
University Population Research Center may undertake the
collection or enforcement of any such liability, duty or
obligation.
(2) The rights and obligations of the Oregon Department of
Administrative Services legally incurred under contracts, leases
and business transactions executed, entered into or begun before
the operative date of section 1 of this 2011 Act accruing under
or with respect to the duties, functions and powers transferred
by section 1 of this 2011 Act are transferred to the Oregon
University System or the Portland State University Population
Research Center. For the purpose of succession to these rights
and obligations, the Oregon University System or the Portland
State University Population Research Center is a continuation of
the Oregon Department of Administrative Services and not a new
authority. + }
SECTION 19. { + Notwithstanding the transfer of duties,
functions and powers by section 1 of this 2011 Act, the rules of
the Oregon Department of Administrative Services with respect to
such duties, functions or powers that are in effect on the
operative date of section 1 of this 2011 Act continue in effect
until superseded or repealed by rules of the Oregon University
System or Portland State University. References in such rules of
the Oregon Department of Administrative Services to the
department or an officer or employee of the department are
considered to be references to the Oregon University System or an
officer or employee of the system or to Portland State
University. + }
SECTION 20. { + Whenever, in any uncodified law or resolution
of the Legislative Assembly or in any rule, document, record or
proceeding authorized by the Legislative Assembly, in the context
of the duties, functions and powers transferred by section 1 of
this 2011 Act, reference is made to the Oregon Department of
Administrative Services, or an officer or employee of the
department, whose duties, functions or powers are transferred by
section 1 of this 2011 Act, the reference is considered to be a
reference to the Oregon University System or an officer or
employee of the system, or to the Portland State University
Population Research Center, who by this 2011 Act is charged with
carrying out such duties, functions and powers. + }
SECTION 21. { + (1) Sections 1 to 3 of this 2011 Act and the
amendments to ORS 118.525, 173.820, 173.850, 184.351, 195.034,
291.349, 291.357, 314.840, 314.865, 412.094 and 813.602 by
sections 4 to 14 of this 2011 Act become operative on January 1,
2012, and apply to estimates of revenues and economic forecasts
required on or after January 1, 2012.
(2) The Governor, the Oregon Department of Administrative
Services, the Legislative Revenue Officer, the Department of
Revenue, the Oregon University System and the Portland State
University Population Research Center may take any action prior
to January 1, 2012, that is necessary to allow the Governor,
Oregon Department of Administrative Services, the Legislative
Revenue Officer, the Department of Revenue, the Oregon University
System and the Portland State University Population Research
Center to exercise, on and after January 1, 2012, all the duties,
functions and powers conferred on the Governor, Oregon Department
of Administrative Services, the Legislative Revenue Officer, the
Department of Revenue, the Oregon University System and the
Portland State University Population Research Center by sections
1 to 3 of this 2011 Act and the amendments to ORS 118.525,
173.820, 173.850, 184.351, 195.034, 291.349, 291.357, 314.840,
314.865, 412.094 and 813.602 by sections 4 to 14 of this 2011
Act. + }
SECTION 22. { + This 2011 Act being necessary for the
immediate preservation of the public peace, health and safety, an
emergency is declared to exist, and this 2011 Act takes effect on
its passage. + }
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