OAR 150-305-0481
Tax Professional Data Security Breach with Information Unavailable.
# (1)
(1) If, due to the breach of security, the tax professional does not have immediate access to the consumer information, whose personal information is compromised, the tax professional must notify the department of the breach and provide their preparer tax identification number (PTIN).
# (2)
(2) Once the tax professional has access to the consumer information for their clients and confirms the identity of the impacted consumer, they must provide the name, address and tax identification number of the consumer whose personal information is compromised, to the department within 15 days of obtaining the information.
Amendment history
REV 26-2021, adopt filed 12/27/2021, effective 01/01/2022
Source: view the official text
In this chapter (40 sections)
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined
- 150-305-0302 · Contracts Requiring Certificate of Compliance with…
- 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
- 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
- 150-305-0308 · Annual Certification Requirement
- 150-305-0320 · Mediation
- 150-305-0330 · Appeal Procedures
- 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
- 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
- 150-305-0360 · Rules Application
- 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
- 150-305-0370 · Use of Checkoff Resources
- 150-305-0380 · Application and Signature Due Dates
- 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
- 150-305-0394 · Signatures Must Be on Department’s Form
- 150-305-0396 · Signature Gathering Period
- 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
- 150-305-0420 · Costs of Administration
- 150-305-0430 · Method of Distribution from Check-off Contributions and…
- 150-305-0440 · Per Diem Compensation
- 150-305-0441 · Reimbursement of Travel and Other Expenses
- 150-305-0442 · Reimbursement for Hiring a Substitute
- 150-305-0450 · Depositing Refunds into 529 Savings Account
- 150-305-0460 · Verification of Returns, Statements, or Documents Filed…
- 150-305-0470 · Date When Writing or Remittance Deemed Received by…
- 150-305-0480 · Returns Not Filed for Three Consecutive Years; 100…
- 150-305-0481 · Tax Professional Data Security Breach with Information…