Oregon Statutes
§ 308.120 — Partnership property; liability of either partner for whole tax
Oregon § 308.120
This text of Oregon § 308.120 (Partnership property; liability of either partner for whole tax) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 308.120 (2026).
Text
Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.
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§ 308.061Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 308.120, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/308.120.