(1) Public records of moneys received by the Department of Revenue pursuant to ORS § 320.305 to 320.340 are exempt from disclosure under ORS § 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.

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(2) If a conflict is found to exist between subsection (1) of this section and ORS § 314.835, ORS § 314.835 controls. [2003 c.818 § 8a]

(Local Transient Lodging Taxes)