Source: https://www.oregonlaws.org/ors/2007/305.230
Timestamp: 2019-09-16 02:44:03
Document Index: 558968509

Matched Legal Cases: ['§1', '§3', '§1', '§40', '§35', '§6', '§3', '§19', '§106', '§30', '§12', '§41', '§28', '§4', '§36', '§59', '§23', '§4', '§1', '§14', '§4', '§1', '§13', '§28', '§1']

ORS 305.230 - Qualifications of persons representing taxpayer - 2007 Oregon Revised Statutes
2007 ORS Vol. 8 Chapter 305 Section 305.230
2007 ORS 305.230¹
(c) Any shareholder of an S corporation, as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2006, may represent the corporation in any proceeding before a tax court magistrate or the department in the same manner as if the shareholder were a partner and the S corporation were a partnership. The S corporation must designate in writing a tax matters shareholder authorized to represent the S corporation.
(f) Any person authorized under rules adopted by the department may represent a taxpayer before the department in any conference or proceeding with respect to any tax. Rules adopted under this paragraph, to the extent feasible, shall be consistent with federal law that governs representation before the Internal Revenue Service, as federal law is amended and in effect on December 31, 2006.
(4) Prior to the holding of a conference or proceeding before the tax court magistrate or department, written notice shall be given by the magistrate or department to the taxpayer of the provisions of subsection (3) of this section. [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1]