Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMETAXATION OF PARTNERSHIPS AND S CORPORATIONS
S CORPORATIONS
Section 314.770 - Disclosure of S corporation items to shareholder

ORS § 314.770

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 314.770 - Disclosure of S corporation items to shareholder

The Department of Revenue may disclose to the shareholder of an S corporation those items of S corporation gain, loss or other particulars relating to the S corporation that are necessary to administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the shareholder's income tax return.

ORS 314.770

Formerly 314.749

314.770 was added to and made a part of ORS chapter 314 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.