{"data":{"id":"us-or/ors-308.120","jurisdiction":"us-or","citation":"ORS 308.120","heading":"Partnership property; liability of either partner for whole tax.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308 — Assessment of Property for Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"88ccd93dfeee85d53dd6f868c9ba71ddef79e44458efb444e370b8bacfdafd36","source_id":"us-or","stale":false,"prev":"us-or/ors-308.115","next":"us-or/ors-308.125"},"notice":"GroundRules: Original legal text. Not legal advice."}