§ 314.770 — Disclosure of S corporation items to shareholder

Oregon § 314.770

• Jurisdiction: Oregon
• Vol.: 8
• Title 29: Revenue and Taxation
• Ch. 314: Taxes Imposed Upon or Measured by Net Income

Text

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.

Legislative History

Formerly 314.749