ORS § 317A.113
Current through 2024 Regular Session legislation effective June 6, 2024
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.
ORS 317A.113