Section 107.408 - Duty to provide income tax information(1) Except as provided in subsection (5) of this section, if a judgment of marital annulment, dissolution or separation includes an award of spousal support for which any portion of the obligation remains due and owing, upon written request received by one party from the other party, a party shall provide copies of the following documents to the requesting party: (a) The first and second pages of the party's most recently filed state and federal income tax returns; or(b) If the party has not filed income tax returns for the last calendar year, all W-2 statements, year-end payroll statements, interest and dividend statements and all other records of income earned or received by the party during the last calendar year.(2) A written request under this section may be made once every two years.(3) A written request under this section may be made without filing with the court a request for modification of the judgment.(4) A party providing documents under this section may redact all account numbers, personally identifying information and contact information, including but not limited to personal addresses and employer addresses, from the documents provided, except for the name of the party.(5) When a party requests documents under this section, the requesting party shall simultaneously provide to the nonrequesting party copies of the requesting party's same documents. The nonrequesting party has no obligation to provide documents under this section unless the request is accompanied by copies of the requesting party's same documents.107.408 was added to and made a part of ORS chapter 107 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.