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SB 301
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.
   

 
Section Old law  New law
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).
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.
 13 Unrelated to property tax. Unrelated to property tax.
 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.