ORS 314.023: Application to partners in domestic partnership and to surviving partners.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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]

Administrative rules citing this section

OAR 150-316-0009: Policy — Application of Various Provisions of Tax Law to Domestic Partners — implements

This rule cites

ORS 106.310 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html