Disclosure of Confidential Information Provided to the Department of Revenue

# (1)

(1) The definitions in OAR 150-305-0100 shall apply to this rule.

# (2)

(2) The department must notify the provider of the "books and papers" of an intended disclosure more than 33 days in advance of the intended disclosure.

# (3)

(3) The notice will include a description identifying the documents intended to be disclosed. The taxpayer shall also be advised that any "books and papers" may be disclosed if requested in the judicial process.

# (4)

(4) The disclosure will not occur until:

(a) Thirty-three days after the notice; or

(b) The date of the final decision of the Tax Court or Supreme Court on a request for an order limiting disclosure.

# (5)

(5) A notice under this section shall be sent to the provider at its last known address by certified mail. The period for requesting a court order shall start from the date of the mailing of the notice.