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.
ORS 314.023
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
2007 c.99 §11
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.