Section 731.859 - Applicability of retaliatory provisions; disclosure of tax returns(1) On or before April 1 of each year, each foreign or alien insurer shall: (a) Determine and report to the Director of the Department of Consumer and Business Services whether the provisions of the laws of any state or country require the imposition of the burdens specified by ORS 731.854;(b) Compute the amount owing under ORS 731.854; and(c) Pay to the director that amount.(2) If the director, during the period in which the director under ORS 731.836 may collect taxes owing under this section, finds the amount of such taxes paid by an insurer to have been incorrect, the director shall charge or credit the insurer with the difference between the correct amount of tax and the amount actually paid.(3) Notwithstanding ORS 314.835 or 314.840 or any other law concerning the confidentiality of tax returns, the Department of Consumer and Business Services may disclose to the Department of Revenue, and the Department of Revenue may disclose to the Department of Consumer and Business Services, tax returns and all other information necessary to carry out the provisions of this section and ORS 731.854.Amended by 2021 Ch. 204,§ 4, eff. 9/25/2021.1969 c.158 §3 (enacted in lieu of 731.858); 1989 c.700 §9