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Or. Rev. Stat. § 308.120

Partnership property; liability of either partner for whole tax

Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective

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Or. Rev. Stat. § 308.120, Partnership property; liability of either partner for whole tax, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493797
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Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.