Oregon Revised Statutes Chapter 314 § 314.727 — Disclosure of partnership items to partner
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.727·Enacted ·Last updated March 01, 2026
Statute Text
Disclosure of partnership items to partner.
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 partners income or excise
tax return. [1997 c.100 §5]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.727
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Disclosure of partnership items to partner. Read the full statute text above for details.
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The formal citation is Oregon Code § 314.727. Use this format in legal documents and court filings.
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