Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 308 - ASSESSMENT OF PROPERTY FOR TAXATION
WHERE AND TO WHOM PROPERTY ASSESSED
Section 308.120 - Partnership property; liability of either partner for whole tax

ORS § 308.120

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 308.120 - Partnership property; liability of either partner for whole tax

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.

ORS 308.120