Bill Text: OR SB921 | 2011 | Regular Session | Introduced
Bill Title: Relating to economic analysis; declaring an emergency.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB921 Detail]
Download: Oregon-2011-SB921-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 772
Senate Bill 921
Sponsored by Senator JOHNSON
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.
Moves Office of Economic Analysis from Oregon Department of
Administrative Services to Portland State University. Transfers
statutory responsibilities for forecasting from Oregon Department
of Administrative Services to Office of Economic Analysis.
Transfers responsibility for analysis of amount of motor vehicle
fuel used for motor boats from Oregon Department of
Administrative Services to Department of Transportation.
Declares emergency, effective on passage.
A BILL FOR AN ACT
Relating to economic analysis; creating new provisions; amending
ORS 118.525, 184.351, 195.034, 291.342, 291.348, 291.349,
291.357, 314.840, 314.865, 319.415, 366.506, 412.094 and
813.602; and declaring an emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + The duties, functions and powers of the Oregon
Department of Administrative Services relating to its functions
under ORS 184.351, 291.342, 291.348, 291.349, 291.357, 314.840
and 366.506 are imposed upon, transferred to and vested in the
Oregon University System at Portland State University. + }
SECTION 2. { + (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) Transfer to the Oregon University System those employees
engaged primarily in the exercise of the duties, functions and
powers transferred by section 1 of this 2011 Act.
(2) The President of Portland State University shall take
possession of the records and property, and shall take charge of
the employees and employ them in the exercise of the duties,
functions and powers transferred by section 1 of this 2011 Act,
without reduction of compensation but subject to change or
termination of employment or compensation as provided by law.
(3) The Governor shall resolve any dispute between the Oregon
Department of Administrative Services and the Oregon University
System relating to transfers of records, property and employees
under this section, and the Governor's decision is final. + }
SECTION 3. { + (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 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 under this
section. + }
SECTION 4. { + The transfer of duties, functions and powers to
the Oregon University System 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 is substituted for the Oregon Department of
Administrative Services in the action, proceeding or
prosecution. + }
SECTION 5. { + (1) Nothing in sections 1 to 7 of 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 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. For the purpose of succession to these rights
and obligations, the Oregon University System is a continuation
of the Oregon Department of Administrative and not a new
authority. + }
SECTION 6. { + 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. 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. + }
SECTION 7. { + 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 who by this 2011 Act is charged with
carrying out such duties, functions and powers. + }
SECTION 8. { + (1) Pursuant to ORS 351.870, there is
established within the Oregon University System the Office of
Economic Analysis, to be administered by Portland State
University.
(2) The Office of Economic Analysis shall provide objective
forecasts of this state's economy, revenue, population,
corrections population and youth authority population and shall
conduct highway cost allocation studies pursuant to ORS
366.506. + }
SECTION 9. ORS 184.351 is amended to read:
184.351. (1) The { - Oregon Department of Administrative
Services - } { + Office of Economic Analysis + } 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.
(2) The { - Oregon Department of Administrative Services - }
{ + Office of Economic Analysis + } shall issue state
corrections population forecasts on April 1 and October 1 of each
year.
SECTION 10. ORS 291.342 is amended to read:
291.342. (1) By August 15 of each year, but not earlier than 90
days from the end of the regular session, if any, of the
Legislative Assembly held in that calendar year, the { - Oregon
Department of Administrative Services - } { + Office of
Economic Analysis + }, with the assistance of the Department of
Revenue, shall:
(a) Ascertain by computation and estimate the total amount of
revenue available for state purposes for the current fiscal year;
and
(b) Apportion the state tax levy on property, if any, among the
several counties in the manner provided in ORS 291.445.
(2) In addition to the requirement in subsection (1) of this
section, the { - Oregon Department of Administrative
Services - } { + Office of Economic Analysis + } with the
assistance of the Department of Revenue 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, and report its
estimate to the Legislative Revenue Officer and to the Emergency
Board, or if the Legislative Assembly is in session, to the Joint
Committee on Ways and Means.
(3) In carrying out its duties under subsection (2) of this
section, the { - Oregon Department of Administrative
Services - } { + Office of Economic Analysis + } shall issue
quarterly a statement setting forth the methodology and
assumptions used in making the revenue estimate. Nothing in this
subsection requires the statement to set forth procedures used or
methods used to determine either the methodology or the
assumptions.
SECTION 11. ORS 291.348 is amended to read:
291.348. (1) The { - Oregon Department of Administrative
Services - } { + Office of Economic Analysis + }, with the
assistance of the Secretary of State, as soon as possible after
June 30, 1966, and each even-numbered year thereafter, shall
ascertain the total of General Fund revenues obtained from all
sources during the preceding fiscal year, so far as is
practicable.
(2) The { - Director of the Oregon Department of
Administrative Services - } { + Office of Economic Analysis + }
shall certify to the total of General Fund and State Lottery Fund
revenues during the preceding fiscal year as determined under
subsection (1) of this section.
(3) As used in this section:
(a) 'General Fund revenues' means all payments of money
credited to the State Treasury that are placed or to be placed by
the State Treasurer to the credit of the General Fund of the
State of Oregon for general governmental purposes.
(b) 'State Lottery Fund revenues' means the net proceeds of the
state lottery authorized by section 4, Article XV of the Oregon
Constitution.
SECTION 12. ORS 291.349 is amended to read:
291.349. (1) As soon as practicable after adjournment sine die
of the regular session of the Legislative Assembly, the
{ - Oregon Department of Administrative Services - } { +
Office of Economic Analysis + } shall report to the Emergency
Board the estimate 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 - } { + Office of
Economic Analysis + } shall base its estimate on the last
{ - forecast - } { + quarterly economic and revenue forecast
for a biennium + } given to the Legislative Assembly before
adjournment sine die of the 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 - } { +
Office of Economic Analysis + } may revise the { - estimate - }
{ + revenue estimates + } 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 - } { +
Office of Economic Analysis + } 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 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 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 - } { + Office of Economic Analysis + } 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 - } { + Office of Economic Analysis + } 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 13. 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 - }
{ + Office of Economic Analysis + } in the last
{ - forecast - } { + quarterly revenue estimate + } given to
the Legislative Assembly before adjournment sine die of the
regular session on which the printed, adopted budget 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 14. 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 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 an officer or employee
of the Oregon Department of Administrative Services { + or
Office of Economic Analysis + } duly authorized or employed to
prepare revenue estimates, or a person contracting with the
Oregon Department of Administrative Services { + or Office of
Economic Analysis + } to prepare revenue estimates, in the
preparation of revenue estimates 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 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 Oregon
Department of Administrative Services { + or Office of Economic
Analysis + }. 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) 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 deems disclosure or access necessary for the
performance of the duties of advising or representing the
department 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 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 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 officer or representative shall not remove from the premises
of the department 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 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 the Secretary of State as Auditor of Public Accounts
under section 2, Article VI of the Oregon Constitution; the
Department of Human Services pursuant to ORS 314.860 and 412.094;
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; the State Board of
Tax Practitioners, pursuant to ORS 673.710; and 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 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 15. ORS 319.415 is amended to read:
319.415. (1) On or before July 15 of each year, the
{ - Oregon Department of Administrative Services - } { +
Department of Transportation + }, after consultation with the
{ - Department of Transportation and the - } State Marine
Board, shall determine the amount of the motor vehicle fuel tax
imposed under ORS 319.010 to 319.430 during the preceding fiscal
year with respect to fuel purchased and used to operate or propel
motor boats. The amount determined shall be reduced by the amount
of any refunds for motor boats used for commercial purposes
actually paid during the preceding year on account of ORS 319.280
(1)(a).
(2)(a) The { - Oregon Department of Administrative
Services - } { + department + } shall estimate the amount of
fuel described in subsection (1) of this section that is used to
operate or propel motor boats by conducting a statistically
valid, unbiased, independent survey of boat owners. The survey
shall be conducted once every four years and shall be designed to
estimate the average daily fuel consumption by motor boats and
the total days of motor boat use per year. The survey shall be
used to determine the amount of the transfer required by
subsection (3) of this section for the first transfer that occurs
after the survey is completed. If the tax rate changes during the
fiscal year, the amount of tax to be transferred shall be
prorated based on the percentage of total motor boat use taking
place during each tax period.
(b) In years when no survey is conducted, the amount to be
transferred under subsection (3) of this section shall be
calculated by multiplying the per boat fuel consumption factors
from the preceding survey by the number of motor boats as shown
by the annual actual count of boat registrations. The resulting
amount, in gallons per year, shall be the basis for the
determination of the amount to be transferred.
(c) The survey required by paragraph (a) of this subsection
shall be developed by a research department within the Oregon
University System, in consultation with the State Marine Board
{ - and the Department of Transportation - } . The { - Oregon
Department of Administrative Services - } { + department + }
shall contract for the development and conduct of the survey
{ - , and the costs shall be paid by the Department of
Transportation - } { + and shall pay for the costs + }. Costs
paid by the department { - of Transportation - } may be
deducted from the amount transferred to the State Marine Board
under subsection (3) of this section.
(3) The { - Oregon Department of Administrative Services - }
{ + department + } shall certify the amount of the estimate
made under subsection (1) of this section, as reduced by refunds,
to the
{ - Department of Transportation, to the - } State Marine
Board and to the State Treasurer. Thereupon, that amount shall be
transferred from the Department of Transportation Driver and
Motor Vehicle Suspense Account to the Boating Safety, Law
Enforcement and Facility Account created under ORS 830.140, and
is continuously appropriated to the State Marine Board for the
purposes for which the moneys in the Boating Safety, Law
Enforcement and Facility Account are appropriated.
SECTION 16. ORS 366.506 is amended to read:
366.506. (1) Once every two years, the { - Oregon Department
of Administrative Services - } { + Office of Economic
Analysis + } shall conduct either a full highway cost allocation
study or an examination of data collected since the previous
study. The purposes of the study or examination of data are to
determine:
(a) The proportionate share that the users of each class of
vehicle should pay for the costs of maintenance, operation and
improvement of the highways, roads and streets in the state; and
(b) Whether the users of each class are paying that share.
(2) The { - department - } { + office + } may use any study
design { - it - } { + the office + } determines will best
accomplish the purposes stated in subsection (1) of this section.
In designing the study the
{ - department - } { + office + } may make decisions that
include, but are not limited to, the methodology to be used for
the study, what constitutes a class of vehicle for purposes of
collection of data under subsections (1) to (4) of this section
and the nature and scope of costs that will be included in the
study.
(3) The { - department - } { + office + } may appoint a
study review team to participate in the study or examination of
data required by subsection (1) of this section. The team may
perform any functions assigned by the { - department - } { +
office + }, including but not limited to consulting on the design
of the study.
(4) { + The office shall submit + } a report on the results of
the study or examination of data { - shall be submitted - } to
the legislative revenue committees and the legislative committees
with primary responsibility for transportation by January 31 of
each odd-numbered year.
(5) The Legislative Assembly shall use the report described in
subsections (1) to (4) of this section to determine whether
adjustments to revenue sources described in section 3a (3),
Article IX of the Oregon Constitution, are needed in order to
carry out the purposes of section 3a (3), Article IX of the
Oregon Constitution. If such adjustments are needed, the
Legislative Assembly shall enact whatever measures are necessary
to make the adjustments.
SECTION 17. 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 18. 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 19. 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 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 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 20. 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 21. 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 22. { + (1) Sections 1 to 8 of this 2011 Act and the
amendments to ORS 118.525, 184.351, 195.034, 291.342, 291.348,
291.349, 291.357, 314.840, 314.865, 319.415, 366.506, 412.094 and
813.602 by sections 9 to 21 of this 2011 Act become operative
July 1, 2011.
(2) The Oregon University System may take any action necessary
before the operative date specified in subsection (1) of this
section that is necessary to enable the system to exercise, on
and after the operative date specified in subsection (1) of this
section, all the duties, functions and powers conferred on the
system by sections 1 to 8 of this 2011 Act and the amendments to
ORS 118.525, 184.351, 195.034, 291.342, 291.348, 291.349,
291.357, 314.840, 314.865, 319.415, 366.506, 412.094 and 813.602
by sections 9 to 21 of this 2011 Act. + }
SECTION 23. { + 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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