Oregon Statutes
§ 63.810 — Taxation of limited liability companies and members
Oregon § 63.810
This text of Oregon § 63.810 (Taxation of limited liability companies and members) 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. § 63.810 (2026).
Text
For purposes of ORS 320.005 to 320.150 and ORS chapters 305, 306, 307, 308, 308A, 309, 310, 311, 312, 314, 315, 316, 317, 318, 319, 321, 323 and 324, a limited liability company formed under this chapter or qualified to do business in this state as a foreign limited liability company shall be classified in the same manner as it is classified for federal income tax purposes. For purposes of ORS 320.005 to 320.150 and ORS chapters 305, 306, 307, 308, 308A, 309, 310, 311, 312, 314, 315, 316, 317, 318, 319, 321, 323 and 324, a member or an assignee of a member of a limited liability company formed under this chapter or qualified to do business in this state as a foreign limited liability company shall have the same status as the member or assignee of a member has for federal income tax purpose
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Related
Rosalie Ridge LLC v. Dept. of Rev.
21 Or. Tax 434 (Oregon Tax Court, 2014)
T-Mobile USA, Inc. v. Dept. of Rev.
24 Or. Tax 22 (Oregon Tax Court, 2020)
Rogers v. Dept. of Rev.
(Oregon Tax Court, 2016)
Lamka v. Dept. of Rev.
(Oregon Tax Court, 2018)
Gua v. Dept. of Rev.
(Oregon Tax Court, 2023)
Legislative History
1993 c.173 §101; 1997 c.646 §13; 1999 c.557 §1; 2009 c.33 §1
Nearby Sections
15
§ 63.001
Definitions§ 63.004
Filing requirements§ 63.010
§ 63.010§ 63.014
Correcting filed document§ 63.016
Forms; rules§ 63.020
§ 63.020§ 63.030
§ 63.030§ 63.031
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Bluebook (online)
Oregon § 63.810, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/63.810.