2015 ORS § 314.727¹
Disclosure of partnership items to partner

The Department of Revenue may disclose to a partner of a partnership those items of partnership gain, loss or other particulars relating to the partnership that are necessary to determine or administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the partners income or excise tax return. [1997 c.100 §5]