ORS 314.739: Obligation or right of partner to report changes in taxable income or tax liability.

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.