(2) The Department of Transportation may disclose information obtained under ORS 320.410 and 803.203 to the Department of Revenue for the purposes of carrying out the provisions of ORS 320.400 to 320.490 and 803.203.
(3) Any officer or employee of the Department of Transportation to whom information is disclosed under subsection (1) of this section is not required to execute a certificate under ORS 314.840 (3)(a).
(4) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 320.400 to 320.490 and 803.203 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the transportation project taxes. [2017 c.750 §103; 2019 c.491 §14; 2021 c.528 §17]