Or. Rev. Stat. § 314.739
Obligation or right of partner to report changes in taxable income or tax liability
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Citation
- Or. Rev. Stat. § 314.739, Obligation or right of partner to report changes in taxable income or tax liability, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494962
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Full text
Nothing in ORS 314.731 to 314.737 or the amendments to ORS 305.242, 314.712, 314.714 or 314.778 by sections 6 to 9, chapter 132, Oregon Laws 2019, is intended to affect the obligation or right of a partner subject to the tax imposed under ORS chapter 316, 317 or 318 to report changes in the partner’s taxable income subject to taxation by this state or changes in a taxpayer’s tax liability paid to or owing to this state because of changes or corrections by, or as a result of original or amended returns accepted by:
(1) The Internal Revenue Service, in the case of a partner in a partnership that elects the application of section 6221(b) of the Internal Revenue Code; or
(2) The taxing authority of another state, in the case of any partner or partnership.