Oregon Statutes
§ 314.727 — Disclosure of partnership items to partner
Oregon § 314.727
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.727 (Disclosure of partnership items to partner) 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. § 314.727 (2026).
Text
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.
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Legislative History
1997 c.100 §5
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.727, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.727.