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Oregon Revised Statutes

Or. Rev. Stat. § 314.722 (2026)

Publicly traded partnerships taxed as corporations

✓ current as of May 2026
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      314.722 Publicly traded partnerships taxed as corporations. (1) As used in this section, “publicly traded partnership” means a partnership treated as a corporation for federal income tax purposes under section 7704 of the Internal Revenue Code for the tax year.

      (2) Persons carrying on business as partners in a publicly traded partnership are not subject to tax under ORS chapter 316, 317 or 318 on their distributive shares of partnership income, but the publicly traded partnership is taxable as a corporation under ORS chapter 317 or 318 as provided under ORS chapter 317 or 318. [1989 c.625 §39]

 

      314.723 [1999 c.90 §3; repealed by 2019 c.132 §11]

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Criv Investments, Inc. v. Dep't of Revenue, 14 Or. Tax 181 (Or. T.C. 1997).
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Criv Investments, Inc. v. Dep't of Revenue, 14 Or. Tax 181 (Or. T.C. 1997). “It states: “Except as provided in ORS 314.722, a partnership as such is not subject to the tax imposed by ORS chapter 316, 317 or 318.”
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