Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.023
Oregon Statutes

§ 314.023 — Application to partners in domestic partnership and to surviving partners

Oregon § 314.023
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.023 (Application to partners in domestic partnership and to surviving partners) 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. § 314.023 (2026).

Text

This chapter applies to partners in a domestic partnership, as defined in ORS 106.310, and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law.

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Related

§ 106.310
Oregon § 106.310

Legislative History

2007 c.99 §11

Nearby Sections

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§ 314.002
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Definitions; conformance with federal income tax law
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Application of chapter
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Bluebook (online)
Oregon § 314.023, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.023.