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SB 301
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Article Content | Bill number |
SB 301 (2011 Oregon laws, Chapter 7) |
| ORS changed |
305.230, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 311.689. |
| Effective date |
September 28, 2011 |
| Applies to |
Connection to IRS code version. |
| DOR contact |
Greg Kramer 503-945-8262 |
| Summary |
Reconnects IRS code references to IRS code as of December 31, 2010 for certain exemptions.
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| Section |
Old law |
New law
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| 1-10 |
Unrelated to property tax. |
Unrelated to property tax. |
| 11 |
ORS 305.230: S-corporation shareholder as defined in IRS code as of
December 31, 2009 may represent the corporation in Tax Court.
DOR
rules authorizing representation of a taxpayer in DOR proceeding must
be consistent with IRS code authorizing representation of a taxpayer
before IRS (according to IRS code as of December 31, 2009).
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ORS 305.230: Updates who may represent S-corporation in Tax Court or
represent a taxpayer in a DOR proceeding by linking to IRS code as of
December 31, 2010. |
| 12 |
ORS 305.494: S-corporation shareholder, as defined in IRS code as of
December 31, 2009 may represent the corporation in Tax Court. |
ORS 305.494: S-corporation shareholder, as defined in IRS code as of December 31, 2010 may represent the corporation in Tax Court.
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| 13 |
Unrelated to property tax. |
Unrelated to property tax.
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| 14 |
ORS 307.130 (charitable/literary...): Described "nonprofit corporation" as one organized and operated under IRS code. |
ORS 307.130 (charitable/literary...): Updates "nonprofit
corporation" as one organized under IRS code 501(c) as of December 31,
2010.
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