Oregon Statutes 314.023 – Application to partners in domestic partnership and to surviving partners
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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. [2007 c.99 § 11]
Terms Used In Oregon Statutes 314.023
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
[Repealed by 1953 c.310 § 3]
[Repealed by 1953 c.310 § 3]
[Repealed by 1953 c.310 § 3]