Oregon Statutes
§ 305.494 — When shareholder may represent corporation in tax court proceedings
Oregon § 305.494
This text of Oregon § 305.494 (When shareholder may represent corporation in tax court proceedings) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 305.494 (2026).
Text
Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2023, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership.
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Related
Wihtol I v. Dept. of Rev.
21 Or. Tax 260 (Oregon Tax Court, 2013)
Single Mind Consulting, Inc. v. Dept. of Rev.
(Oregon Tax Court, 2025)
Legislative History
Formerly 305.510; 1997 c.839 §42; 1999 c.90 §29; 2001 c.660 §24; 2003 c.77 §2; 2005 c.832 §14; 2007 c.614 §2; 2008 c.45 §2; 2009 c.5 §12; 2009 c.909 §12; 2010 c.82 §12; 2011 c.7 §12; 2012 c.31 §12; 2013 c.377 §12; 2014 c.52 §12; 2015 c.442 §12; 2016 c.33 §13; 2017 c.527 §14; 2018 c.101 §14; 2019 c.319 §14; 2021 c.456 §15; 2022 c.83 §15; 2023 c.171 §15; 2024 c.75 §15
Nearby Sections
15
§ 305.005
Definitions§ 305.010
§ 305.010§ 305.015
Policy§ 305.020
§ 305.020§ 305.030
§ 305.030§ 305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond§ 305.040
§ 305.040§ 305.045
Duties of director§ 305.050
§ 305.050§ 305.055
§ 305.055§ 305.057
Delegation of authorityCite This Page — Counsel Stack
Bluebook (online)
Oregon § 305.494, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.494.