Oregon Revised Statutes

Or. Rev. Stat. § 305.494 (2026)

When shareholder may represent corporation in tax court proceedings

✓ current as of May 2026

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305.494 When shareholder may represent corporation in tax court proceedings. Notwithstanding 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. [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; 2012 c.31 §12; 2013 c.377 §12; 2014 c.52 §12; 2015 c.442 §12; 2016 c.33 §13; 2017 c.527 §14; 2018 c.101 §14; 2019 c.319 §14; 2021 c.456 §15; 2022 c.83 §15; 2023 c.171 §15; 2024 c.75 §15]

305.495 [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]

(Magistrate Division)

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 2009–2025 · leading case: Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).

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Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013). “Compare ORS 305.494 and ORS 305.230. Further, the Oregon Rules of Evidence do not apply in the Magistrate Division.”

Hartman v. Dep't of Revenue, 19 Or. Tax 571 (Or. T.C. 2009). · cites it 2× “That alternative is to apply ORS 305.494 to the situation so as to permit signature by a shareholder of the Subchapter S corporation.”

Single Mind Consulting, Inc. v. Dept. of Rev. (Or. T.C. 2025). “3 As Defendant points out, ORS 305.494 establishes a special rule for S corporation shareholders, but that statute, like the statute governing partnership representation, applies only in a matter involving a tax on or measured by net income.”

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