(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. [2019 c.132 §10]
Note: 314.739 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note: See note under 314.731.
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