Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.727 - Disclosure of partnership items to partner.

The Department of Revenue may disclose to a partner of a partnership those items of partnership gain, loss or other particulars relating to the partnership that are necessary to determine or administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the partnerís income or excise tax return. [1997 c.100 §5]

(S Corporations)

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Last modified: August 7, 2008