{"data":{"id":"us-or/ors-314.770","jurisdiction":"us-or","citation":"ORS 314.770","heading":"Disclosure of S corporation items to shareholder.","body":"The Department of Revenue may disclose to the shareholder of an S corporation those items of S corporation gain, loss or other particulars relating to the S corporation that are necessary to administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the shareholder’s income 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":"83917099c783c0ef06a50fc8e8f04bbed4d42dd02f835e2619c2847412d0af43","source_id":"us-or","stale":false,"prev":"us-or/ors-314.769","next":"us-or/ors-314.771"},"notice":"GroundRules: Original legal text. Not legal advice."}