Or. Admin. Code § 150-305-0010

Current through Register Vol. 63, No. 10, October 1, 2024

Section 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.

12-27-74(Temp); 12-30-74; RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; Renumbered from 150-305.100, REV 48-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.100