Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.725
Oregon Statutes

§ 314.725 — Privilege tax applicable to partnerships

Oregon § 314.725
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.725 (Privilege tax applicable to partnerships) 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. § 314.725 (2026).

Text

Each partnership transacting business in this state shall, for the privilege of carrying on or doing business by it within this state, include with the filing of the return required under ORS 314.724 payment of a minimum tax of $150.

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Related

§ 314.724
Oregon § 314.724

Legislative History

2009 c.745 §3

Nearby Sections

15
§ 314.002
§ 314.002
§ 314.004
§ 314.004
§ 314.006
§ 314.006
§ 314.008
§ 314.008
§ 314.010
§ 314.010
§ 314.011
Definitions; conformance with federal income tax law
§ 314.012
§ 314.012
§ 314.013
§ 314.013
§ 314.014
§ 314.014
§ 314.015
Soccer referees considered independent contractors
§ 314.016
§ 314.016
§ 314.018
§ 314.018
§ 314.020
§ 314.020
§ 314.021
Application of chapter
§ 314.022
§ 314.022
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Bluebook (online)
Oregon § 314.725, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.725.