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. [1997 c.100 §6]
Note: 314.749 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.
Section: Previous 314.736 314.738 314.740 314.742 314.744 314.746 314.748 314.749 314.750 314.752 314.760 314.775 314.778 314.781 314.784 NextLast modified: August 7, 2008