Oregon Revised Statutes Chapter 63 § 63.810 — Taxation of limited liability companies and members
Oregon Revised Statutes Chapter 63 ·
Oregon Code § 63.810·Enacted ·Last updated March 01, 2026
Statute Text
Taxation of limited liability companies and members.
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. [1993 c.173 §101; 1997 c.646 §13; 1999 c.557 §1; 2009 c.33 §1]
MISCELLANEOUS
Plain English Explanation
This Oregon statute addresses Taxation of limited liability companies and members. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 63.810
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Taxation of limited liability companies and members. Read the full statute text above for details.
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