{"data":{"id":"us-or/ors-314.739","jurisdiction":"us-or","citation":"ORS 314.739","heading":"Obligation or right of partner to report changes in taxable income or tax liability.","body":"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:\n      (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\n      (2) The taxing authority of another state, in the case of any partner or partnership.","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":"57932ccb63d75ca7b3ff80ce602aff29e52861214b0241834d6262d3e5d57b6b","source_id":"us-or","stale":false,"prev":"us-or/ors-314.738","next":"us-or/ors-314.740"},"notice":"GroundRules: Original legal text. Not legal advice."}