Section 305.494 - When shareholder may represent corporation in tax court proceedingsNotwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2023, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership.
Amended by 2024 Ch. 75,§ 15, eff. 6/6/2024.Amended by 2023 Ch. 171, § 15, eff. 9/24/2023.Amended by 2022 Ch. 83, § 15, eff. 6/3/2022.Amended by 2021 Ch. 456, § 15, eff. 9/25/2021.Amended by 2019 Ch. 319, § 14, eff. 9/29/2019.Amended by 2018 Ch. 101, § 14, eff. 6/2/2018.Amended by 2017 Ch. 527, § 14, eff. 10/6/2017.Amended by 2016 Ch. 33, § 13, eff. 6/2/2016.Amended by 2015 Ch. 442, § 12, eff. 10/5/2015.Amended by 2014 Ch. 52, § 12, eff. 6/6/2014.Amended by 2013 Ch. 377, § 12, eff. 91st day after sine die.Amended by 2012 Ch. 31, § 12, eff. 6/4/2012.Formerly 305.510; 1997 c.839 §42; 1999 c.90 §29; 2001 c.660 §24; 2003 c. 77, § 2; 2005 c. 832, § 14; 2007 c. 614, § 2; 2008 c. 45, § 2; 2009 c. 5, § 12; 2009 c. 909, § 12; 2010 c. 82, § 12; 2011 c. 7, § 12