Attachment B_Secrecy-Certificate-Form.pdf

150-800-033 (Rev. 2-11) 1

Taxpayer information is confidential and protected by Oregon law. Only authorized persons may have access to taxpayer information, or to secure buildings where taxpayer information is handled. Oregon law requires that you sign a Secrecy Certificate before being allowed access to this confidential informa-tion or secure areas. By signing the certificate, you certify that you understand the confidentiality laws and the penalties for violating them.

This applies to everyone with access to taxpayer information, including:

• Department of Revenue employees

• Employees of other government agencies

• Vendors and contractors

• Business partners

Penalties for unauthorized disclosure of state tax information

• Income tax*—Class C felony; up to $125,000 fine; up to five years imprisonment; dismissal from state employment; no public office for five years. [ORS 314.991(2)]

• Inheritance tax—Class C felony; up to $125,000 fine; up to five years imprisonment; dismissal from state employment; no public office for five years. [ORS 118.990(3)]

• Industrial property tax—Up to $10,000 fine; up to one year imprisonment. [ORS 308.990(5)]

• Timber tax—Up to $5,000 fine; dismissal from state employment. (ORS 321.686)

• Employment Department—May result in dismissal from state employment, or other discipline.

[ORS 657.665(6)]

* These provisions also apply to transient lodging tax (ORS 320.330), cigarette tax (ORS 323.403), tobacco products tax (ORS 323.595), emergency communications tax (ORS 403.230), oil and gas production tax (ORS 324.170), hazardous substances tax (ORS 453.410), and petroleum products tax (ORS 465.124).

Penalties for unauthorized disclosure of federal tax information

• IRC Sect. 7213—Felony; up to $5,000 fine; imprisonment of up to five years; cost of prosecution, damages**.

• IRC Sect. 7213A—Up to $1,000 fine; imprisonment of up to one year; cost of prosecution, damages**.

** Damages may include $1,000 per act, actual damages, punitive damages, cost of legal action, attorney fees. See Section 7431.

SECRECY CLAUSE

150-800-033 (Rev. 2-11) 2

Instructions

Please read the following laws. They explain the types of information that are confidential. If you have questions during your employment or performance of duties, ask your supervisor or a Disclosure officer before accessing or disclosing information.

After reading this information, fill out the last page and re-turn it to the Department of Revenue. Keep the other pages for your records.

Oregon Income Tax Laws

ORS 314.835

(1) Except as otherwise specifically provided in rules ad-opted under ORS 305.193 or in other law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of ORS 310.630 to 310.706, required in the administration of any local tax pursuant to ORS 305.620, or required under a law imposing a tax upon or measured by net income. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 314.840 (2) or any other provi-sion of state law to divulge or use 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 any of its officers or employees, or any person who has acquired infor-mation pursuant to ORS 314.840 (2) or any other provision of state law to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for income tax is to be adjudicated by the court from which such process issues.

(2) As used in this section:

(a) “Officer,” “employee” or “person” includes an autho-rized representative of the officer, employee or person, or any 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 tax-payer’s name, address, telephone number, Social Secu-rity number, employer identification number or other taxpayer identification number and the amount of refund claimed by or granted to a taxpayer.

ORS 314.991

(2) Violation of ORS 314.835 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter.

Applicability to other tax programs

The above provisions of ORS 314, concerning the confiden-tiality of returns and penalties, also apply to:

• Transient lodging tax ORS 320.330

• Cigarette tax ORS 323.403

• Tobacco products tax ORS 323.595

• Emergency communications tax ORS 403.230

• Oil and gas production tax ORS 324.170

• Hazardous substances tax ORS 453.410

• Petroleum products tax ORS 465.124

Oregon Inheritance Tax Laws

ORS 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 representa-tives, 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 subsec-tions (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 sec-tion 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 autho-rized 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 tax-payer’s name, address, telephone number, Social Security number and the amount of refund claimed by or granted to a taxpayer.

ORS 118.990

(3) Violation of ORS 118.525 is a Class C felony. If the offend-er is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter.

Oregon Property Tax Laws

ORS 308.290

(11)(a) All returns filed under the provisions of this section and ORS 308.525 and 308.810 are confidential records of the Department of Revenue or the county assessor’s office in which the returns are filed or of the office to which the re-turns are forwarded under paragraph (b) of this subsection.

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ORS 308.413

(1) Any information furnished to the county assessor or to the Department of Revenue under ORS 308.411 which is obtained upon the condition that it be kept confidential shall be confidential records of the office in which the information is kept, except as follows:

(a) All information furnished to the county assessor shall be available to the department and all information furnished to the department shall be available to the county assessor.

(b) All information furnished to the county assessor or department shall be available to any reviewing authority in any subsequent appeal.

(c) The department may publish statistics based on the information furnished if the statistics are so classified as to prevent the identification of the particular industrial plant.

(2) The Department of Revenue shall make rules governing the confidentiality of information under this section.

(3) Each officer or employee of the Department of Revenue or the office of the county assessor to whom disclosure or ac-cess of the information made confidential under subsection

(1) of this section is given, prior to beginning employment or the performance of duties involving such disclosure, shall be advised in writing of the provisions of this section and ORS 308.990 (5) relating to penalties for the violation of this section, and shall as a condition of employment or perfor-mance of duties execute a certificate for the department or the assessor in a form prescribed by the department, stating in substance that the person has read this section and ORS

308.990 (5), that these sections have been explained to the person and that the person is aware of the penalties for vio-lation of this section.

ORS 308.990

(5) Subject to ORS 153.022, any willful violation of ORS

308.413 or of any rules adopted under ORS 308.413 is pun-ishable, upon conviction, by a fine not exceeding $10,000, or by imprisonment in the county jail for not more than one year, or by both.

Forestland Tax Laws

ORS 321.682

(1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 or 321.741 or any appraisal data collected to make determinations of specially assessed value of forest-land pursuant to ORS 321.201 to 321.222. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (2) or any other provision of state law to divulge or use such informa-tion for any purpose other than that specified in the provi-sions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues.

(2) As used in this section, “officer,” “employee” or “per-son” includes an authorized representative of the officer, employee or person, or any former officer, employee or per-son, or an authorized representative of such former officer, employee or person.

ORS 321.686

Violation of ORS 321.682 is subject to a fine not exceeding $5,000 or, if committed by an officer or employee of the state, dismissal or removal from office or employment, or both fine and dismissal or removal from office or employment.

Oregon Employment Department Laws

ORS 657.665

(4)The Employment Department may: ... (i) Disclose in-formation to the Department of Revenue for the purpose of performing its duties under ORS 293.250 or under the revenue and tax laws of this state. The information disclosed may include the names and addresses of employers and employees and payroll data of employers and employees.

The information disclosed is confidential and may not be disclosed by the Department of Revenue in any manner that would identify an employing unit or employee except to the extent necessary to carry out the department’s duties under ORS 293.250 or in auditing or reviewing any report or return required or permitted to be filed under the revenue and tax laws administered by the department. The Department of Revenue may not disclose any information received to any private collection agency or for any other purpose. If the information disclosed under this paragraph is not prepared for the use of the Employment Department, the costs of disclosing the information shall be paid by the Department of Revenue.

(6) Any person or any officer or employee of an entity to whom information is disclosed by the Employment De-partment under this section who divulges or uses the in-formation for any purpose other than that specified in the provision of law or agreement authorizing the use or disclo-sure may be disqualified from performing any service under contract or disqualified from holding any appointment or employment with the state agency that engaged or em-ployed that person, officer or employee. The Employment Department may immediately cancel or modify any infor-mation sharing agreement with an entity when a person or an officer or employee of that entity discloses confidential information, other than as specified in law or agreement.

150-800-033 (Rev. 2-11) 4

SECRECY LAWS CERTIFICATE

Required by ORS 314.840(3), ORS 118.525(6), ORS 308.413(3), ORS 321.684

I have read the laws prohibiting disclosure of confidential information for the tax programs below.

The laws have been explained to me.

I have been furnished with a copy of the laws.

I understand Oregon's disclosure laws and the penalties for violating them.

Income tax ORS 314.835; ORS 314.991(2) Inheritance tax ORS 118.525(1); ORS 118.990(3) Industrial property tax ORS 308.290(11); ORS 308.413; ORS 308.990(5) Forestland tax ORS 321.682; ORS 321.686 Employment Department tax ORS 657.665(4)(i) and (6) Transient lodging tax ORS 320.330 Cigarette tax ORS 323.403 Tobacco products tax ORS 323.595 Emergency communications tax ORS 403.230

REVENUE EMPLOYEES

PRINT your full name

X

Signature

Date

VENDORS, CONTRACTORS, BUSINESS PARTNERS

PRINT your full name Business telephone number

Print full name of business or organization for which you are acting in an official capacity

Address of business or organization SSN (Collection agency employees only)

What is the nature of your business? Duration of contract or visit

Revenue contact Area where you'll be working

X

Signature Date

AGENCY USE

In Compliance Not in Compliance