Each partnership transacting business in this state shall, for the privilege of carrying on or doing business by it within this state, include with the filing of the return required under ORS 314.724 payment of a minimum tax of $150.
ORS 314.725
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
2009 c.745 §3
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.