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City of Portland



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LIC-11.04 - Disclosure of Financial Information


Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority



A. The Division will provide copies of the taxfiler’s own financial information filed with the Division for any tax year to the taxfiler upon request. The Division may recover from the taxfiler any reasonable copying costs incurred in fulfilling the request.

B. The Division may disclose and give access to taxfiler financial information and Social Security numbers to:

1. The City Attorney, his or her assistants and employees, and other legal representatives of the City, to the extent the Division deems disclosure or access necessary for the performance of the duties of advising or representing the Division; and

2. Other employees, agents and officials of the City, to the extent the Division deems disclosure or access necessary for such employees, agents or officials to:

a. aid in any legal collection effort on unpaid accounts, or

b. perform their duties under contracts or agreements between the Division and any other department, Division, agency or subdivision of the City relating to the administration of tax (e.g., issuing federal Form 1099s to refunds recipients).

3. The Division may require that employees, agents and officials of the Division or City identified in Paragraph B.2 above execute a certificate in a form prescribed by the Division, stating that the person has reviewed these provisions of law and is aware of the penalties for the violation (PCC 5.73.100 Confidentiality), prior to the performance of duties involving access to the financial information submitted to the Division.



Amended by Director of Revenue Division May 8, 2015.

Amended by Director of Revenue Bureau May 2, 2013.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.