{"data":{"id":"us-or/ors-314.727","jurisdiction":"us-or","citation":"ORS 314.727","heading":"Disclosure of partnership items to partner.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"55e70545febd1f9d4570f64eb8d03098de846f137f0d4638d02b8585108e374c","source_id":"us-or","stale":false,"prev":"us-or/ors-314.726","next":"us-or/ors-314.730"},"notice":"GroundRules: Original legal text. Not legal advice."}