(1) The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 to income tax returns filed for the 2024 tax year.
(2) The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt policies and procedures for the implementation of the use of the schedule.
(1) Within the department, between research staff and audit and collection staff.
(2) Between the department and the Internal Revenue Service.
(3) Between tax practitioners and commercial interests.
(4) Between tax preparation software vendors and commercial interests.