{"data":{"id":"us-or/ors-314.725","jurisdiction":"us-or","citation":"ORS 314.725","heading":"Privilege tax applicable to partnerships.","body":"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.","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":"ca5833f61eeb5c5928696f348e83865bf8cd6e30a1666dd284dff0f0de22f36f","source_id":"us-or","stale":false,"prev":"us-or/ors-314.724","next":"us-or/ors-314.726"},"notice":"GroundRules: Original legal text. Not legal advice."}