Current through Register Vol. 63, No. 9, September 1, 2024
(1)
The department must provide, upon request, a copy of any public record that the
requestor has a right to inspect.
(2) Requests for taxpayer records. Under ORS
314.840(1)(a),
the department provides taxpayers and their authorized representatives access
to the taxpayer's tax return and related records containing information that
would otherwise be exempt from public records disclosure. A person requesting
taxpayer records must pay a document charge of no more than the actual costs of
making records available.
(a) Requests must
contain the taxpayer's full name, address, Social Security number, daytime
phone number, and the tax year(s) requested.
(b) Document charge. There may be a charge
for locating, preparing, and providing documents.
(A) Payment must be made at the time of the
request.
(B) Tax return transcripts
are available through the same process at no cost.
(3) Requests for all other public
records. Any person may make a public records request of the department.
Following are the procedures and costs for making such a request.
(a) Requests must be made in writing and must
include:
(A) Requester's name.
(B) Requester's contact
information.
(C) A detailed
description of the records being requested.
(b) Submit requests by mail to the department
or online through the department's self-service site.
(c) Fees. There may be fees associated with
fulfilling a public records request.
(A) To
recover the costs of photocopying and normal and reasonable staff time to
locate, separate, photocopy, and return document(s) to files and to
prepare/mail public record(s) to requestors, the following costs apply:
(i) Black and white physical copies: $0.25
per page for the first 20 pages and $0.15 per page thereafter;
(ii) Color physical copies: $0.70 per page
for the first 20 pages and $0.60 per page thereafter.
(B) Additional charges for staff time may be
made when responding to record requests that require more than the "normal and
reasonable" time for responding to routine record requests. "Normal and
reasonable" staff time is 10 minutes or less per request. Staff time must be
charged at the hourly rate set by the Oregon Department of Administrative
Services.
(C) Requesters may be
charged for attorney time spent on certain types of legal review.
(D) The department will provide an estimate
of any fees to the requester for approval. Payment is required before any
records will be provided.
Statutory/Other Authority: ORS
305.100
Statutes/Other Implemented: ORS
192.324 &
314.840
