{"data":{"id":"us-or/ors-317a.113","jurisdiction":"us-or","citation":"ORS 317A.113","heading":"Joint and several liability.","body":"All members of a unitary group during the tax year or periods for which additional tax, penalty or interest is owed are jointly and severally liable for such amounts. Although the reporting person shall be assessed for the liability, amounts due may be collected by assessment against any member of the unitary group or pursued against any member of the unitary group.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317A — Corporate Activity Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1062fc9f3def1e8a95a7df07ce2eddd1c4c4e31a5b7393c3fc0cbe835e3ec7b9","source_id":"us-or","stale":false,"prev":"us-or/ors-317a.109","next":"us-or/ors-317a.116"},"notice":"GroundRules: Original legal text. Not legal advice."}