{"data":{"id":"us-or/ors-314.023","jurisdiction":"us-or","citation":"ORS 314.023","heading":"Application to partners in domestic partnership and to surviving partners.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"eec9b653d1a3d59c2f57726aca76078a5df3c84e29ada7b9bb635de96f1e2280","source_id":"us-or","stale":false,"prev":"us-or/ors-314.022","next":"us-or/ors-314.024"},"notice":"GroundRules: Original legal text. Not legal advice."}