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]
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