Or. Admin. Code § 150-305-0010 - Requirement for Social Security Numbers
(1) Pursuant to the authority provided by ORS
305.100 and
42 USC §
405, tax returns, refund claims,
applications, registrations, records, requests for information, reports, and
other items of a similar nature filed with the Department of Revenue shall
state the social security number or numbers of the taxpayer or taxpayers,
homeowner or renter, applicant, reporting individual, or other person making
the filing, as required by the item being filed. Social security numbers are
used by the Department of Revenue as a part of providing expeditious and
practicable processing systems in the administration of the laws by the
department, including (but not limited to) such matters as the issuance of tax
refunds, allocation or application of incoming payments by program,
administration of applicable payroll taxes, personnel and payroll work, and
other matters of a similar nature. A social security number submitted under any
provision of the laws imposing a tax upon or measured by net income is subject
to the confidentiality provisions of ORS
314.835 and
314.840. Penalties for violation
of such confidentiality provisions are set forth in ORS
314.991.
(2) The department may require a taxpayer to
provide the department with a copy of the taxpayer's Social Security
card.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 305.100
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