GroundRules
ORS 314.023: Application to partners in domestic partnership and to surviving partners.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON