Oregon Statutes 314.727 – Disclosure of partnership items to partner
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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 partner’s income or excise tax return. [1997 c.100 § 5]
Terms Used In Oregon Statutes 314.727
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
[1989 c.625 § 41; renumbered 314.761 in 2019]
(Centralized Partnership Audit Regime)