For purposes of ORS 320.005 to 320.150 and ORS chapters 305, 306, 307, 308, 308A, 309, 310, 311, 312, 314, 315, 316, 317, 318, 319, 321, 323 and 324, a limited liability company formed under this chapter or qualified to do business in this state as a foreign limited liability company shall be classified in the same manner as it is classified for federal income tax purposes. For purposes of ORS 320.005 to 320.150 and ORS chapters 305, 306, 307, 308, 308A, 309, 310, 311, 312, 314, 315, 316, 317, 318, 319, 321, 323 and 324, a member or an assignee of a member of a limited liability company formed under this chapter or qualified to do business in this state as a foreign limited liability company shall have the same status as the member or assignee of a member has for federal income tax purposes.
ORS 63.810
Known as the Oregon Limited Liability Company Act
The act spans §§ 63–63 (137 sections).
Applied in 2 court decisions — leading case T-Mobile USA, Inc. v. Dept. of Rev. (2020)
Most recently applied in T-Mobile USA, Inc. v. Dept. of Rev. (February 2020)
1993 c.173 §101; 1997 c.646 §13; 1999 c.557 §1; 2009 c.33 §1
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.