https://library.partnertax.ai/us-or/stat/ 2026-05-05 https://library.partnertax.ai/us-or/stat/305.222 1987 c.647 §7; 1993 c.726 §2; 1995 c.650 §110; 1997 c.325 §§3,4; 2017 c.278 §4 https://library.partnertax.ai/us-or/stat/305.225 1985 c.85 §2; repealed by 1993 c.593 §10 https://library.partnertax.ai/us-or/stat/305.228 1985 c.85 §3; 1995 c.650 §111; 1999 c.61 §1 https://library.partnertax.ai/us-or/stat/305.229 2003 c.317 §5 https://library.partnertax.ai/us-or/stat/305.230 2026-05-05 https://library.partnertax.ai/us-or/stat/305.239 1969 c.520 §14; repealed by 1979 c.596 §2 https://library.partnertax.ai/us-or/stat/305.242 2026-05-05 https://library.partnertax.ai/us-or/stat/305.245 1969 c.520 §12; repealed by 1975 c.705 §12 https://library.partnertax.ai/us-or/stat/305.260 1973 c.402 §25(1); 1995 c.650 §15 https://library.partnertax.ai/us-or/stat/305.261 2017 c.612 §2; 2025 c.132 §31 https://library.partnertax.ai/us-or/stat/305.262 2026-05-05 https://library.partnertax.ai/us-or/stat/305.263 1985 c.266 §3 https://library.partnertax.ai/us-or/stat/305.265 1977 c.870 §3; 1981 c.724 §3; 1982 s.s.1 c.16 §5; 1985 c.266 §4; 1987 c.512 §2; 1989 c.414 §4; 1993 c.726 §4; 1995 c.650 §27; 1995 c.780 §3; 1997 c.99 §§26,27; 1999 c.224 §1; 1999 c.249 §1; 1999 c.532 §1; 2001 c.76 §5; 2001 c.660 §21; 2005 c.94 §19; 2015 c.348 §9; 2017 c.23 §2; 2017 c.278 §5 https://library.partnertax.ai/us-or/stat/305.267 1985 c.266 §2 https://library.partnertax.ai/us-or/stat/305.270 1977 c.870 §4; 1979 c.691 §1; 1985 c.61 §1; 1985 c.266 §5; 1987 c.512 §3; 1989 c.626 §2; 1991 c.67 §75; 1995 c.650 §28; 1997 c.99 §§29,30; 1999 c.224 §2; 1999 c.314 §89; 2005 c.48 §2 https://library.partnertax.ai/us-or/stat/305.271 1997 c.84 §5 https://library.partnertax.ai/us-or/stat/305.275 1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3; 2023 c.29 §2; 2023 c.313 §1; 2024 c.52 §§32,33 https://library.partnertax.ai/us-or/stat/305.280 1993 c.270 §11; repealed by 1995 c.650 §114 https://library.partnertax.ai/us-or/stat/305.285 1977 c.870 §7; 1983 c.605 §2; 1993 c.18 §64; 2013 c.176 §1 https://library.partnertax.ai/us-or/stat/305.286 2026-05-05 https://library.partnertax.ai/us-or/stat/305.287 2011 c.397 §2; 2015 c.37 §1 https://library.partnertax.ai/us-or/stat/305.288 Formerly 306.116; 1999 c.767 §1; subsection (7) of 2005 Edition enacted as 2003 c.655 §47a; 2009 c.33 §6; 2013 c.176 §2; 2019 c.585 §20 https://library.partnertax.ai/us-or/stat/305.290 1985 c.761 §12 https://library.partnertax.ai/us-or/stat/305.295 1987 c.758 §16; 1997 c.100 §1; 2017 c.278 §6 https://library.partnertax.ai/us-or/stat/305.305 1989 c.414 §6; 1995 c.650 §29; 1997 c.325 §7; 1999 c.74 §2; 1999 c.90 §28a; 2001 c.660 §17; 2005 c.48 §3 https://library.partnertax.ai/us-or/stat/305.330 1977 c.790 §4; repealed by 1985 c.105 §1 https://library.partnertax.ai/us-or/stat/305.375 1987 c.843 §6; 1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21; 2015 c.348 §10; 2025 c.371 §5 https://library.partnertax.ai/us-or/stat/305.385 2026-05-05 https://library.partnertax.ai/us-or/stat/305.390 1993 c.353 §4 https://library.partnertax.ai/us-or/stat/305.392 1993 c.353 §7; 1995 c.650 §84; 2005 c.345 §5 https://library.partnertax.ai/us-or/stat/305.394 1993 c.353 §9 https://library.partnertax.ai/us-or/stat/305.396 1993 c.353 §10; 1995 c.650 §85 https://library.partnertax.ai/us-or/stat/305.398 1993 c.353 §11; 1995 c.650 §86 https://library.partnertax.ai/us-or/stat/305.400 2026-05-05 https://library.partnertax.ai/us-or/stat/305.403 2026-05-05 https://library.partnertax.ai/us-or/stat/305.404 1995 c.650 §104 https://library.partnertax.ai/us-or/stat/305.405 1961 c.533 §1; 1965 c.6 §1 https://library.partnertax.ai/us-or/stat/305.410 1961 c.533 §12; 1965 c.6 §2; 1967 c.359 §688; 1969 c.48 §1; 1971 c.567 §14; 1975 c.365 §1; 1977 c.407 §1; 1985 c.149 §5; 1985 c.664 §18; 2003 c.195 §18; 2003 c.604 §100; 2007 c.780 §29; 2013 c.85 §2; 2013 c.781 §26; 2023 c.9 §18; 2023 c.292 §15; 2023 c.313 §2; 2024 c.52 §36 https://library.partnertax.ai/us-or/stat/305.412 2026-05-05 https://library.partnertax.ai/us-or/stat/305.414 2026-05-05 https://library.partnertax.ai/us-or/stat/305.415 1961 c.533 §25 https://library.partnertax.ai/us-or/stat/305.418 1975 c.381 §2; 1979 c.689 §3; 1993 c.612 §3; 2005 c.225 §3; 2019 c.376 §1 https://library.partnertax.ai/us-or/stat/305.419 1982 s.s.1 c.29 §§2, 3; 1985 c.407 §1; 1995 c.650 §17; 1997 c.872 §19; 2015 c.45 §1 https://library.partnertax.ai/us-or/stat/305.420 1961 c.533 §17; 1963 c.304 §1; 1981 c.139 §5; 1993 c.353 §6; 1995 c.650 §18; 2003 c.46 §5; 2005 c.345 §6 https://library.partnertax.ai/us-or/stat/305.422 2001 c.303 §5 https://library.partnertax.ai/us-or/stat/305.425 1961 c.533 §16; 1965 c.6 §3; 1967 c.78 §9; 1973 c.484 §7; 1977 c.870 §29; 1981 s.s. c.1 §23; 1995 c.650 §19; 1997 c.541 §60; 2023 c.29 §4; 2023 c.313 §3 https://library.partnertax.ai/us-or/stat/305.427 1965 c.6 §5; 1995 c.650 §20 https://library.partnertax.ai/us-or/stat/305.430 1961 c.533 §19; 1981 c.139 §9; 1981 c.727 §2; 1989 c.760 §1; 1995 c.650 §21; 2005 c.345 §7; 2009 c.457 §1 https://library.partnertax.ai/us-or/stat/305.435 2026-05-05 https://library.partnertax.ai/us-or/stat/305.437 1987 c.843 §4; 1995 c.650 §6a; 2009 c.640 §5; 2023 c.313 §4 https://library.partnertax.ai/us-or/stat/305.440 1961 c.533 §21; 1971 c.567 §15; 1977 c.870 §31; 1983 c.696 §9; 1985 c.85 §11; 1997 c.154 §26; 2003 c.576 §412 https://library.partnertax.ai/us-or/stat/305.445 1961 c.533 §22; 1995 c.650 §25 https://library.partnertax.ai/us-or/stat/305.447 1971 c.265 §3; 1977 c.870 §31a; 1995 c.650 §26; 1997 c.99 §§37,38; 2023 c.313 §5 https://library.partnertax.ai/us-or/stat/305.450 1961 c.533 §23; 1963 c.250 §1; 1967 c.96 §1; 1967 c.398 §2; subsection (4) enacted as 1967 c.398 §9 (3); 1975 c.37 §2; 1977 c.145 §1; 1979 c.876 §3; 1982 s.s.1 c.7 §2; 2025 c.256 §20a https://library.partnertax.ai/us-or/stat/305.452 1961 c.533 §§2,3(2); 1979 c.190 §412 https://library.partnertax.ai/us-or/stat/305.455 1961 c.533 §3(1),(8); 2003 c.518 §10; 2017 c.315 §3 https://library.partnertax.ai/us-or/stat/305.460 1961 c.533 §6; repealed by 1975 c.706 §10 https://library.partnertax.ai/us-or/stat/305.470 1961 c.533 §7; 1981 s.s. c.1 §24 https://library.partnertax.ai/us-or/stat/305.475 1961 c.533 §9; 1969 c.706 §64d; 1983 c.763 §8; 2007 c.547 §11 https://library.partnertax.ai/us-or/stat/305.480 2026-05-05 https://library.partnertax.ai/us-or/stat/305.489 2026-05-05 https://library.partnertax.ai/us-or/stat/305.490 1961 c.533 §15(1), (3); 1965 c.6 §7; 1971 c.265 §1; 1977 c.870 §32; 1993 c.612 §1; 1995 c.650 §6; 1997 c.99 §§40,41; 1999 c.21 §10; 2001 c.287 §1; 2005 c.345 §8; 2009 c.53 §1; 2011 c.526 §24; 2011 c.595 §62; 2012 c.48 §12; 2021 c.451 §1; 2021 c.555 §6; 2023 c.313 §6 https://library.partnertax.ai/us-or/stat/305.492 2026-05-05 https://library.partnertax.ai/us-or/stat/305.493 2026-05-05 https://library.partnertax.ai/us-or/stat/305.494 2026-05-05 https://library.partnertax.ai/us-or/stat/305.498 1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995 https://library.partnertax.ai/us-or/stat/305.501 1995 c.650 §11; 1997 c.872 §20; 1999 c.340 §1; 2005 c.345 §9; 2007 c.283 §1; 2012 c.48 §13; 2024 c.52 §37 https://library.partnertax.ai/us-or/stat/305.505 1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995 https://library.partnertax.ai/us-or/stat/305.514 2026-05-05 https://library.partnertax.ai/us-or/stat/305.515 1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114 https://library.partnertax.ai/us-or/stat/305.525 1961 c.533 §29; 1977 c.870 §54; 1995 c.650 §64; 1997 c.541 §§66,67; 2023 c.29 §5 https://library.partnertax.ai/us-or/stat/305.530 2026-05-05 https://library.partnertax.ai/us-or/stat/305.535 2026-05-05 https://library.partnertax.ai/us-or/stat/305.560 1977 c.870 §10; 1989 c.760 §3; 1991 c.459 §23; 1993 c.270 §16; 1995 c.650 §10; 1997 c.541 §71; 2005 c.225 §4; 2023 c.29 §6; 2023 c.313 §7; 2024 c.52 §§38,39 https://library.partnertax.ai/us-or/stat/305.565 1977 c.870 §11; 1982 s.s.1 c.29 §4; 1985 c.761 §9; 1991 c.567 §4; 1993 c.270 §18; 1995 c.650 §23; 1997 c.99 §§47,48; 1997 c.325 §13; 1997 c.541 §73; 2023 c.29 §7; 2025 c.371 §6 https://library.partnertax.ai/us-or/stat/305.570 1977 c.870 §13; 1983 c.605 §3; 1983 c.749 §3; 1991 c.459 §29; 1993 c.18 §65; 1995 c.650 §24; 1997 c.541 §75; 1997 c.826 §§4,5; 1999 c.21 §11; 1999 c.340 §4; 2024 c.52 §40 https://library.partnertax.ai/us-or/stat/305.575 2026-05-05 https://library.partnertax.ai/us-or/stat/305.580 1991 c.459 §25; 1999 c.340 §8; 2003 c.195 §19 https://library.partnertax.ai/us-or/stat/305.583 1991 c.459 §26; 1993 c.18 §66; 1993 c.270 §19; 1995 c.79 §110; 1995 c.650 §73; 1997 c.541 §§78,78a,79,79a; 1999 c.340 §9; 2003 c.195 §20; 2005 c.225 §5; 2005 c.443 §18; 2011 c.256 §3 https://library.partnertax.ai/us-or/stat/305.585 1991 c.459 §26a; 1995 c.79 §111; 1995 c.650 §74; 1999 c.340 §10; 2005 c.225 §6 https://library.partnertax.ai/us-or/stat/305.586 1997 c.171 §5; 2013 c.491 §7 https://library.partnertax.ai/us-or/stat/305.587 1991 c.459 §26b; 1993 c.270 §20; 1997 c.541 §84; 1999 c.340 §11; 2003 c.195 §21 https://library.partnertax.ai/us-or/stat/305.589 1991 c.459 §27; 1993 c.270 §21; 1999 c.340 §12; 2003 c.195 §22; 2003 c.576 §250; 2005 c.22 §226 https://library.partnertax.ai/us-or/stat/305.591 2026-05-05 https://library.partnertax.ai/us-or/stat/305.605 2026-05-05 https://library.partnertax.ai/us-or/stat/305.610 Formerly 306.250; subsection (4) enacted as 1961 c.533 §54; 1967 c.178 §4 https://library.partnertax.ai/us-or/stat/305.612 2001 c.28 §3; 2003 c.794 §254; 2009 c.797 §8; 2011 c.476 §1; 2011 c.723 §15 https://library.partnertax.ai/us-or/stat/305.615 2026-05-05 https://library.partnertax.ai/us-or/stat/305.620 1967 c.550 §§12,13,14,15; 1969 c.574 §5; 1971 c.261 §1; 1971 c.600 §3; 1973 c.98 §1; 1983 c.749 §4; 1985 c.407 §3; 1995 c.79 §112; 1995 c.650 §62; 1997 c.325 §15; 1999 c.21 §12; 2003 c.621 §78; 2005 c.225 §7; 2005 c.345 §10; 2009 c.33 §7; 2016 c.24 §32; 2017 c.74 §1; 2018 c.103 §1 https://library.partnertax.ai/us-or/stat/305.625 1969 c.574 §1 https://library.partnertax.ai/us-or/stat/305.630 1969 c.574 §2 https://library.partnertax.ai/us-or/stat/305.635 1969 c.574 §3 https://library.partnertax.ai/us-or/stat/305.640 1969 c.574 §4 https://library.partnertax.ai/us-or/stat/305.645 2026-05-05 https://library.partnertax.ai/us-or/stat/305.653 1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4 https://library.partnertax.ai/us-or/stat/305.660 1967 c.242 §3; 1969 c.520 §28 https://library.partnertax.ai/us-or/stat/305.665 1967 c.242 §5; repealed by 1979 c.691 §7 https://library.partnertax.ai/us-or/stat/305.675 1967 c.242 §6 https://library.partnertax.ai/us-or/stat/305.676 1999 c.224 §6 https://library.partnertax.ai/us-or/stat/305.685 2026-05-05 https://library.partnertax.ai/us-or/stat/305.686 2023 c.563 §4 https://library.partnertax.ai/us-or/stat/305.687 2023 c.563 §7 https://library.partnertax.ai/us-or/stat/305.688 2026-05-05 https://library.partnertax.ai/us-or/stat/305.690 1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16; 2024 c.75 §16 https://library.partnertax.ai/us-or/stat/305.695 1989 c.987 §3; 2017 c.315 §5 https://library.partnertax.ai/us-or/stat/305.700 1989 c.987 §7a; 2007 c.822 §2; repealed by 2021 c.8 §14 https://library.partnertax.ai/us-or/stat/305.715 1989 c.987 §8; 2007 c.822 §3; 2021 c.8 §3 https://library.partnertax.ai/us-or/stat/305.720 2007 c.822 §4; repealed by 2021 c.8 §14 https://library.partnertax.ai/us-or/stat/305.725 1989 c.987 §10; 1991 c.532 §24; 1999 c.1032 §3; 2021 c.8 §5 https://library.partnertax.ai/us-or/stat/305.727 2007 c.822 §8; repealed by 2021 c.8 §14 https://library.partnertax.ai/us-or/stat/305.730 1989 c.987 §12; repealed by 2021 c.8 §14 https://library.partnertax.ai/us-or/stat/305.740 1989 c.987 §13; 2001 c.114 §6; 2007 c.822 §10; 2021 c.8 §7 https://library.partnertax.ai/us-or/stat/305.745 1989 c.987 §14; 2007 c.822 §11; 2021 c.8 §8 https://library.partnertax.ai/us-or/stat/305.747 1989 c.987 §15; 1995 c.79 §114; 2007 c.822 §12; 2021 c.8 §9; 2023 c.547 §34 https://library.partnertax.ai/us-or/stat/305.749 1993 c.726 §8; repealed by 2021 c.8 §14 https://library.partnertax.ai/us-or/stat/305.753 2026-05-05 https://library.partnertax.ai/us-or/stat/305.754 Formerly 306.260; repealed by 1969 c.166 §8 and 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.756 2026-05-05 https://library.partnertax.ai/us-or/stat/305.757 2026-05-05 https://library.partnertax.ai/us-or/stat/305.758 2026-05-05 https://library.partnertax.ai/us-or/stat/305.759 2026-05-05 https://library.partnertax.ai/us-or/stat/305.760 2026-05-05 https://library.partnertax.ai/us-or/stat/305.762 2001 c.111 §2; 2019 c.33 §1 https://library.partnertax.ai/us-or/stat/305.765 Formerly 306.280; 2003 c.46 §6 https://library.partnertax.ai/us-or/stat/305.770 Formerly 306.290; 1975 c.614 §8 https://library.partnertax.ai/us-or/stat/305.775 2026-05-05 https://library.partnertax.ai/us-or/stat/305.780 2026-05-05 https://library.partnertax.ai/us-or/stat/305.785 2026-05-05 https://library.partnertax.ai/us-or/stat/307.260 Amended by 1961 c.235 §1; 1969 c.562 §1; 1979 c.689 §7; 1981 c.530 §4; 1981 c.682 §2; 1982 s.s.1 c.33 §3; 1987 c.363 §1; 1991 c.67 §78; 1991 c.459 §53; 1995 c.610 §3; 1997 c.541 §113; 2001 c.351 §1; 2003 c.169 §12; 2007 c.615 §1; 2009 c.41 §2; 2017 c.356 §27; 2023 c.398 §28 https://library.partnertax.ai/us-or/stat/307.262 2001 c.199 §2; 2009 c.41 §3 https://library.partnertax.ai/us-or/stat/307.262 2001 c.199 §2; 2009 c.41 §3 https://library.partnertax.ai/us-or/stat/307.270 Amended by 1955 c.248 §2; 1977 c.113 §1; 1981 c.530 §5; 1981 c.682 §3; 1982 s.s.1 c.33 §4; 1991 c.459 §54; 1995 c.610 §4; 1997 c.541 §115; 1999 c.221 §2; 2007 c.615 §3; 2009 c.41 §4; 2017 c.315 §7 https://library.partnertax.ai/us-or/stat/307.280 2026-05-05 https://library.partnertax.ai/us-or/stat/307.283 2026-05-05 https://library.partnertax.ai/us-or/stat/307.286 2005 c.520 §3; 2007 c.604 §1 https://library.partnertax.ai/us-or/stat/307.289 2026-05-05 https://library.partnertax.ai/us-or/stat/307.289 2026-05-05 https://library.partnertax.ai/us-or/stat/307.295 2026-05-05 https://library.partnertax.ai/us-or/stat/307.295 2026-05-05 https://library.partnertax.ai/us-or/stat/307.315 1971 c.285 §2; 1979 c.692 §1 https://library.partnertax.ai/us-or/stat/307.320 1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a https://library.partnertax.ai/us-or/stat/307.320 1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c.454 §118; 2003 c.621 §79a https://library.partnertax.ai/us-or/stat/307.325 2026-05-05 https://library.partnertax.ai/us-or/stat/307.330 1959 c.246 §1; 1961 c.552 §1; 1971 c.284 §1; 1991 c.459 §55; 1997 c.541 §117 https://library.partnertax.ai/us-or/stat/307.340 2026-05-05 https://library.partnertax.ai/us-or/stat/307.370 1969 c.587 §2; 1974 c.54 §1; 1975 c.780 §17 https://library.partnertax.ai/us-or/stat/307.375 1969 c.587 §3 https://library.partnertax.ai/us-or/stat/307.380 1969 c.587 §4; 1971 c.747 §15; 1975 c.780 §1; 1981 c.530 §7; 1981 c.682 §4; 1987 c.293 §65; 1987 c.756 §16; 1997 c.113 §7 https://library.partnertax.ai/us-or/stat/307.385 2026-05-05 https://library.partnertax.ai/us-or/stat/307.385 2026-05-05 https://library.partnertax.ai/us-or/stat/307.390 1971 c.678 §2; 1977 c.650 §12 https://library.partnertax.ai/us-or/stat/307.391 2001 c.753 §18 https://library.partnertax.ai/us-or/stat/307.394 1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81 https://library.partnertax.ai/us-or/stat/307.394 1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81 https://library.partnertax.ai/us-or/stat/307.397 2001 c.753 §16; 2009 c.776 §11 https://library.partnertax.ai/us-or/stat/307.397 2001 c.753 §16; 2009 c.776 §11 https://library.partnertax.ai/us-or/stat/307.398 2026-05-05 https://library.partnertax.ai/us-or/stat/307.400 2026-05-05 https://library.partnertax.ai/us-or/stat/307.402 2026-05-05 https://library.partnertax.ai/us-or/stat/307.405 1967 c.592 §13; 1969 c.340 §1; 1971 c.678 §1; 1973 c.831 §7; 1977 c.795 §9; 1987 c.596 §1; 1989 c.802 §1 https://library.partnertax.ai/us-or/stat/307.420 1967 c.592 §14; 1973 c.831 §10; 1983 c.637 §5; 1991 c.459 §58; 1993 c.270 §79; 1997 c.541 §120; 2015 c.36 §9 https://library.partnertax.ai/us-or/stat/307.430 2026-05-05 https://library.partnertax.ai/us-or/stat/307.450 2026-05-05 https://library.partnertax.ai/us-or/stat/307.453 2005 c.637 §2 https://library.partnertax.ai/us-or/stat/307.455 2005 c.637 §7; 2011 c.656 §1; 2013 c.210 §1; 2019 c.579 §42; 2023 c.398 §5 https://library.partnertax.ai/us-or/stat/307.457 2005 c.637 §4; 2015 c.827 §2 https://library.partnertax.ai/us-or/stat/307.458 2019 c.579 §44 https://library.partnertax.ai/us-or/stat/307.458 2019 c.579 §44 https://library.partnertax.ai/us-or/stat/307.459 2005 c.637 §5; 2019 c.579 §46 https://library.partnertax.ai/us-or/stat/307.460 2026-05-05 https://library.partnertax.ai/us-or/stat/307.471 2026-05-05 https://library.partnertax.ai/us-or/stat/307.475 2026-05-05 https://library.partnertax.ai/us-or/stat/307.475 2026-05-05 https://library.partnertax.ai/us-or/stat/307.480 1973 c.382 §1; 1991 c.232 §1; 1993 c.168 §1; 1995 c.278 §33; 2015 c.34 §1; 2022 c.27 §11 https://library.partnertax.ai/us-or/stat/307.485 1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2 https://library.partnertax.ai/us-or/stat/307.490 1973 c.382 §3; 1997 c.325 §26; 2013 c.624 §75; 2015 c.34 §3; 2023 c.554 §45 https://library.partnertax.ai/us-or/stat/307.495 1973 c.382 §4; 1991 c.459 §62; 1995 c.278 §35; 1997 c.541 §126; 2013 c.193 §22; 2015 c.34 §4; 2023 c.554 §46 https://library.partnertax.ai/us-or/stat/307.500 1973 c.382 §5; 1995 c.278 §36; 2013 c.193 §23; 2013 c.624 §76; 2015 c.34 §5 https://library.partnertax.ai/us-or/stat/307.505 1973 c.382 §6 https://library.partnertax.ai/us-or/stat/307.510 2026-05-05 https://library.partnertax.ai/us-or/stat/307.512 2026-05-05 https://library.partnertax.ai/us-or/stat/307.513 1989 c.803 §1; 1991 c.930 §3; 1993 c.168 §3; 2015 c.180 §44; 2015 c.310 §3; 2021 c.528 §2; 2023 c.398 §19 https://library.partnertax.ai/us-or/stat/307.517 1989 c.803 §2; 1997 c.752 §5; 2005 c.94 §36; 2015 c.310 §1; 2018 c.111 §10; 2019 c.579 §33 https://library.partnertax.ai/us-or/stat/307.518 1991 c.930 §2; 1993 c.168 §4; 1995 c.79 §121; 1995 c.702 §1; 1997 c.541 §127; 1997 c.752 §6; 1999 c.487 §1; 2001 c.315 §55; 2005 c.94 §37; 2010 c.29 §6; 2013 c.158 §36; 2015 c.310 §2; 2018 c.111 §11; 2019 c.579 §34 https://library.partnertax.ai/us-or/stat/307.519 1989 c.803 §3; 1991 c.930 §4; 2015 c.310 §4; 2021 c.528 §3 https://library.partnertax.ai/us-or/stat/307.519 1989 c.803 §3; 1991 c.930 §4; 2015 c.310 §4; 2021 c.528 §3 https://library.partnertax.ai/us-or/stat/307.520 2023 c.398 §21; 2025 c.211 §1 https://library.partnertax.ai/us-or/stat/307.521 1989 c.803 §4; 1991 c.459 §63; 1991 c.930 §5; 1997 c.752 §7; 2005 c.94 §38; 2015 c.310 §5; 2023 c.398 §22 https://library.partnertax.ai/us-or/stat/307.523 1989 c.803 §5; 1991 c.459 §64; 1991 c.930 §6; 1997 c.541 §128; 2013 c.193 §5; 2018 c.111 §12; 2019 c.579 §35; 2023 c.398 §23 https://library.partnertax.ai/us-or/stat/307.525 1989 c.803 §6; 1995 c.618 §62 https://library.partnertax.ai/us-or/stat/307.527 1989 c.803 §7; 1995 c.79 §122; 2013 c.193 §6 https://library.partnertax.ai/us-or/stat/307.529 1989 c.803 §8; 1991 c.459 §65; 1991 c.930 §7; 1993 c.168 §5; 1997 c.541 §129; 1997 c.752 §8; 1999 c.487 §2; 2010 c.29 §7; 2018 c.111 §13; 2019 c.579 §36 https://library.partnertax.ai/us-or/stat/305.015 Formerly 306.020; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.025 Formerly 306.030; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.035 Formerly 306.040; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.045 Formerly 306.230; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.057 1969 c.520 §7; 1975 c.605 §15a https://library.partnertax.ai/us-or/stat/305.060 Formerly 306.060; 1969 c.520 §25; 1969 c.706 §64c; 1997 c.325 §1 https://library.partnertax.ai/us-or/stat/305.063 1969 c.520 §48 https://library.partnertax.ai/us-or/stat/305.065 Formerly 306.070; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/305.075 1969 c.520 §11; 1985 c.761 §6 https://library.partnertax.ai/us-or/stat/305.078 2026-05-05 https://library.partnertax.ai/us-or/stat/305.079 1969 c.520 §13; repealed by 1973 c.402 §30 https://library.partnertax.ai/us-or/stat/305.084 1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017 https://library.partnertax.ai/us-or/stat/305.086 2026-05-05 https://library.partnertax.ai/us-or/stat/305.088 Formerly 306.090; repealed by 1983 c.605 §6 https://library.partnertax.ai/us-or/stat/305.091 2026-05-05 https://library.partnertax.ai/us-or/stat/305.094 2026-05-05 https://library.partnertax.ai/us-or/stat/305.102 2026-05-05 https://library.partnertax.ai/us-or/stat/305.105 Formerly 306.710; 1989 c.414 §2 https://library.partnertax.ai/us-or/stat/305.110 2026-05-05 https://library.partnertax.ai/us-or/stat/305.115 2026-05-05 https://library.partnertax.ai/us-or/stat/305.120 2026-05-05 https://library.partnertax.ai/us-or/stat/305.125 2009 c.494 §2 https://library.partnertax.ai/us-or/stat/305.127 2013 c.298 §2 https://library.partnertax.ai/us-or/stat/305.128 2025 c.371 §2 https://library.partnertax.ai/us-or/stat/305.130 1961 c.573 §4; 1979 c.284 §134; 1981 c.706 §6; 1985 c.816 §37; 1987 c.158 §43; 1989 c.948 §7; 2003 c.804 §63 https://library.partnertax.ai/us-or/stat/305.140 1961 c.573 §3 (enacted in lieu of 314.435, 315.635 and 321.085); 1981 c.706 §7; 1985 c.816 §38; 1987 c.158 §44; 1989 c.948 §8; 1991 c.331 §53; 1997 c.631 §448; 2015 c.699 §15; 2024 c.52 §21 https://library.partnertax.ai/us-or/stat/305.145 1965 c.293 §1; 1971 c.611 §1; 1985 c.761 §8; 1987 c.477 §1; 1995 c.650 §108; 2005 c.136 §1 https://library.partnertax.ai/us-or/stat/305.150 Formerly 306.720; 1969 c.520 §26 https://library.partnertax.ai/us-or/stat/305.155 1965 c.293 §2; 1973 c.402 §5; 1989 c.934 §2; 2003 c.46 §2; 2015 c.643 §3 https://library.partnertax.ai/us-or/stat/305.157 2003 c.168 §2 https://library.partnertax.ai/us-or/stat/305.160 2026-05-05 https://library.partnertax.ai/us-or/stat/305.170 Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40; 2025 c.321 §9 https://library.partnertax.ai/us-or/stat/305.180 1989 c.423 §2; 1995 c.53 §1; 1995 c.650 §109 https://library.partnertax.ai/us-or/stat/305.182 Formerly 314.432; 2001 c.445 §172 https://library.partnertax.ai/us-or/stat/305.184 Formerly 314.434; 2001 c.445 §173 https://library.partnertax.ai/us-or/stat/305.190 Formerly 306.190; 1977 c.884 §4; 1981 c.139 §7; 1993 c.353 §5; 2003 c.46 §3; 2005 c.345 §3 https://library.partnertax.ai/us-or/stat/305.192 1991 c.903 §3; 1995 c.650 §83 https://library.partnertax.ai/us-or/stat/305.193 2003 c.541 §3 https://library.partnertax.ai/us-or/stat/305.195 2026-05-05 https://library.partnertax.ai/us-or/stat/305.200 Formerly 306.210; repealed by 1981 c.705 §8 https://library.partnertax.ai/us-or/stat/305.215 1979 c.690 §11; 1985 c.345 §4; 1987 c.293 §61; 2005 c.94 §18; 2017 c.22 §1 https://library.partnertax.ai/us-or/stat/305.217 1987 c.843 §2 https://library.partnertax.ai/us-or/stat/305.220 1982 s.s.1 c.16 §2; 1987 c.647 §5; 2001 c.114 §§2,4; 2017 c.278 §3 https://library.partnertax.ai/us-or/stat/307.070 2026-05-05 https://library.partnertax.ai/us-or/stat/307.080 2026-05-05 https://library.partnertax.ai/us-or/stat/307.090 Amended by 1953 c.698 §7; 1957 c.649 §1; 1975 c.568 §1; 1977 c.673 §1; 1991 c.851 §2; 2005 c.832 §1; 2009 c.804 §1; 2013 c.768 §125 https://library.partnertax.ai/us-or/stat/307.092 Formerly 456.225; 2007 c.606 §4; 2013 c.193 §25; 2025 c.537 §9 https://library.partnertax.ai/us-or/stat/307.095 1969 c.706 §60; 1989 c.659 §1; 1991 c.459 §39; 1993 c.655 §1; 1995 c.162 §67a; 1995 c.748 §1; 1997 c.541 §100; 2001 c.67 §1; 2013 c.768 §132 https://library.partnertax.ai/us-or/stat/307.100 Amended by 1965 c.159 §2 https://library.partnertax.ai/us-or/stat/307.107 2026-05-05 https://library.partnertax.ai/us-or/stat/307.110 2001 c.114 §10; repealed by 2017 c.315 §6 https://library.partnertax.ai/us-or/stat/307.112 1977 c.673 §2; 1987 c.756 §20; 1991 c.459 §41; 1991 c.851 §4; 1993 c.19 §3; 1993 c.777 §4; 1995 c.513 §1; 1997 c.434 §1; 1997 c.541 §102; 1999 c.579 §18; 2003 c.117 §1; 2007 c.817 §1; 2009 c.626 §1; 2011 c.655 §1; 2012 c.42 §2; 2013 c.768 §126; 2017 c.554 §1 https://library.partnertax.ai/us-or/stat/307.115 1971 c.584 §1; 1973 c.214 §1; 1979 c.689 §5; 1987 c.416 §1; 1995 c.79 §118; 1997 c.325 §18 https://library.partnertax.ai/us-or/stat/307.118 1997 c.485 §2 https://library.partnertax.ai/us-or/stat/307.120 1987 c.583 §§3,7; repealed by 1991 c.459 §81 https://library.partnertax.ai/us-or/stat/307.123 1993 c.737 §5; 1995 c.698 §8; 1997 c.325 §19; 1997 c.541 §412; 2003 c.662 §12; 2017 c.490 §1; 2023 c.298 §39 https://library.partnertax.ai/us-or/stat/307.125 2026-05-05 https://library.partnertax.ai/us-or/stat/307.130 2014 c.7 §2; 2016 c.40 §1; 2021 c.455 §1 https://library.partnertax.ai/us-or/stat/307.134 1961 c.543 §§3,4; 2005 c.389 §1 https://library.partnertax.ai/us-or/stat/307.136 1961 c.543 §2; 1974 c.52 §1; 1993 c.655 §4; 1997 c.441 §1 https://library.partnertax.ai/us-or/stat/307.140 Amended by 1955 c.258 §1; 1959 c.207 §2; 1973 c.397 §1; 1974 c.52 §2; 1987 c.756 §3; 1993 c.655 §5; 2021 c.446 §1 https://library.partnertax.ai/us-or/stat/307.145 1993 c.777 §2; 1997 c.541 §104; 1997 c.839 §44; 1999 c.90 §32; 2001 c.660 §27; 2003 c.77 §5; 2005 c.94 §31; 2005 c.832 §17; 2007 c.614 §5; 2008 c.45 §5; 2009 c.5 §15; 2009 c.909 §15; 2010 c.82 §15; 2011 c.7 §15; 2012 c.31 §15; 2013 c.377 §15; 2014 c.52 §17 https://library.partnertax.ai/us-or/stat/307.150 Amended by 1987 c.756 §4; 1999 c.398 §7; 2009 c.455 §1; 2021 c.296 §32 https://library.partnertax.ai/us-or/stat/307.155 2001 c.422 §4; repealed by 2024 c.52 §11 https://library.partnertax.ai/us-or/stat/307.158 2026-05-05 https://library.partnertax.ai/us-or/stat/307.160 2026-05-05 https://library.partnertax.ai/us-or/stat/307.162 2026-05-05 https://library.partnertax.ai/us-or/stat/307.166 1977 c.884 §26 (enacted in lieu of 307.164); 1991 c.459 §45; 1993 c.104 §1; 1997 c.154 §1; 1997 c.541 §107; 1999 c.579 §19; 2009 c.626 §3; 2011 c.655 §3; 2013 c.193 §15; 2017 c.554 §2 https://library.partnertax.ai/us-or/stat/307.168 Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162 https://library.partnertax.ai/us-or/stat/307.171 2026-05-05 https://library.partnertax.ai/us-or/stat/307.180 Amended by 1953 c.698 §7 https://library.partnertax.ai/us-or/stat/307.181 2026-05-05 https://library.partnertax.ai/us-or/stat/307.182 2026-05-05 https://library.partnertax.ai/us-or/stat/307.183 2026-05-05 https://library.partnertax.ai/us-or/stat/307.184 2026-05-05 https://library.partnertax.ai/us-or/stat/307.190 1969 c.605 §18; repealed by 1971 c.529 §37 https://library.partnertax.ai/us-or/stat/307.195 1957 c.631 §1 https://library.partnertax.ai/us-or/stat/307.197 2026-05-05 https://library.partnertax.ai/us-or/stat/307.200 2026-05-05 https://library.partnertax.ai/us-or/stat/307.203 2026-05-05 https://library.partnertax.ai/us-or/stat/307.210 2026-05-05 https://library.partnertax.ai/us-or/stat/307.214 1981 c.533 §21; renumbered 305.823 in 2001 https://library.partnertax.ai/us-or/stat/307.216 2026-05-05 https://library.partnertax.ai/us-or/stat/307.218 Amended by 1997 c.325 §20; repealed by 2013 c.193 §1 https://library.partnertax.ai/us-or/stat/307.221 2026-05-05 https://library.partnertax.ai/us-or/stat/307.221 2026-05-05 https://library.partnertax.ai/us-or/stat/307.223 2026-05-05 https://library.partnertax.ai/us-or/stat/307.223 2026-05-05 https://library.partnertax.ai/us-or/stat/307.225 2026-05-05 https://library.partnertax.ai/us-or/stat/307.225 2026-05-05 https://library.partnertax.ai/us-or/stat/307.227 2026-05-05 https://library.partnertax.ai/us-or/stat/307.229 Amended by 1997 c.325 §21; repealed by 2013 c.193 §1 https://library.partnertax.ai/us-or/stat/307.231 2026-05-05 https://library.partnertax.ai/us-or/stat/307.231 2026-05-05 https://library.partnertax.ai/us-or/stat/307.233 2026-05-05 https://library.partnertax.ai/us-or/stat/307.233 2026-05-05 https://library.partnertax.ai/us-or/stat/307.235 2026-05-05 https://library.partnertax.ai/us-or/stat/307.237 2026-05-05 https://library.partnertax.ai/us-or/stat/307.241 1977 c.411 §1; 2005 c.94 §32 https://library.partnertax.ai/us-or/stat/307.242 1977 c.411 §2; 1987 c.372 §1; 1987 c.756 §18; 1989 c.803 §13; 1991 c.459 §50; 1995 c.300 §2; 1997 c.170 §21; 1997 c.541 §110; 1999 c.579 §2; 2001 c.114 §14; 2001 c.753 §22; 2003 c.46 §12 https://library.partnertax.ai/us-or/stat/307.242 1977 c.411 §2; 1987 c.372 §1; 1987 c.756 §18; 1989 c.803 §13; 1991 c.459 §50; 1995 c.300 §2; 1997 c.170 §21; 1997 c.541 §110; 1999 c.579 §2; 2001 c.114 §14; 2001 c.753 §22; 2003 c.46 §12 https://library.partnertax.ai/us-or/stat/307.243 1977 c.411 §3; 1989 c.803 §14; 1993 c.19 §5 https://library.partnertax.ai/us-or/stat/307.244 1977 c.411 §4; 1977 c.761 §6; 1985 c.761 §29; 1991 c.459 §51; 2001 c.753 §23 https://library.partnertax.ai/us-or/stat/307.244 1977 c.411 §4; 1977 c.761 §6; 1985 c.761 §29; 1991 c.459 §51; 2001 c.753 §23 https://library.partnertax.ai/us-or/stat/307.245 1977 c.411 §5; 2005 c.94 §33 https://library.partnertax.ai/us-or/stat/307.248 2026-05-05 https://library.partnertax.ai/us-or/stat/307.250 Amended by 1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973 c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991 c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009 c.41 §1; 2017 c.356 §26 https://library.partnertax.ai/us-or/stat/305.790 1971 c.265 §5 https://library.partnertax.ai/us-or/stat/305.792 1999 c.960 §2; 2011 c.299 §2; 2013 c.733 §3; 2016 c.29 §3 https://library.partnertax.ai/us-or/stat/305.794 1999 c.960 §3; 2001 c.114 §7; 2005 c.755 §15 https://library.partnertax.ai/us-or/stat/305.796 2026-05-05 https://library.partnertax.ai/us-or/stat/305.800 2021 c.555 §2 https://library.partnertax.ai/us-or/stat/305.801 2021 c.555 §3 https://library.partnertax.ai/us-or/stat/305.802 2021 c.555 §3a https://library.partnertax.ai/us-or/stat/305.803 2026-05-05 https://library.partnertax.ai/us-or/stat/305.804 Formerly 306.340; repealed by 2013 c.176 §3 https://library.partnertax.ai/us-or/stat/305.806 2019 c.336 §2 https://library.partnertax.ai/us-or/stat/305.810 Formerly 306.410; 1997 c.84 §2 https://library.partnertax.ai/us-or/stat/305.815 Formerly 306.420; 1997 c.84 §3 https://library.partnertax.ai/us-or/stat/305.820 2026-05-05 https://library.partnertax.ai/us-or/stat/305.823 2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003 https://library.partnertax.ai/us-or/stat/305.830 1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989 https://library.partnertax.ai/us-or/stat/305.840 1973 c.402 §15 https://library.partnertax.ai/us-or/stat/305.842 2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17; 2024 c.75 §17 https://library.partnertax.ai/us-or/stat/305.845 1977 c.870 §12 https://library.partnertax.ai/us-or/stat/305.850 2026-05-05 https://library.partnertax.ai/us-or/stat/305.860 1989 c.625 §67; 1995 c.650 §112 https://library.partnertax.ai/us-or/stat/305.865 1989 c.625 §69; 2003 c.46 §7 https://library.partnertax.ai/us-or/stat/305.870 1989 c.625 §68 https://library.partnertax.ai/us-or/stat/305.875 1989 c.625 §70; 1995 c.650 §112a https://library.partnertax.ai/us-or/stat/305.880 1989 c.625 §71 https://library.partnertax.ai/us-or/stat/305.885 1989 c.625 §72 https://library.partnertax.ai/us-or/stat/305.890 1989 c.625 §73; 2003 c.46 §8 https://library.partnertax.ai/us-or/stat/305.895 1989 c.625 §74; 2011 c.389 §7; 2011 c.723 §25; 2015 c.643 §4; 2015 c.699 §16 https://library.partnertax.ai/us-or/stat/305.900 2026-05-05 https://library.partnertax.ai/us-or/stat/305.990 Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179 https://library.partnertax.ai/us-or/stat/305.992 1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115; 2025 c.371 §7 https://library.partnertax.ai/us-or/stat/305.994 2026-05-05 https://library.partnertax.ai/us-or/stat/306.005 2026-05-05 https://library.partnertax.ai/us-or/stat/306.040 2026-05-05 https://library.partnertax.ai/us-or/stat/306.113 2026-05-05 https://library.partnertax.ai/us-or/stat/306.115 1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997 https://library.partnertax.ai/us-or/stat/306.117 2026-05-05 https://library.partnertax.ai/us-or/stat/306.120 1955 c.232 §1; repealed by 1963 c.84 §2 https://library.partnertax.ai/us-or/stat/306.125 1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29; 2013 c.730 §5; 2023 c.29 §10 https://library.partnertax.ai/us-or/stat/306.126 2026-05-05 https://library.partnertax.ai/us-or/stat/306.132 2026-05-05 https://library.partnertax.ai/us-or/stat/306.135 2026-05-05 https://library.partnertax.ai/us-or/stat/306.150 Amended by 1969 c.520 §29; 2003 c.46 §9 https://library.partnertax.ai/us-or/stat/306.152 2026-05-05 https://library.partnertax.ai/us-or/stat/306.220 2026-05-05 https://library.partnertax.ai/us-or/stat/306.245 2026-05-05 https://library.partnertax.ai/us-or/stat/306.255 2026-05-05 https://library.partnertax.ai/us-or/stat/306.265 2026-05-05 https://library.partnertax.ai/us-or/stat/306.353 2026-05-05 https://library.partnertax.ai/us-or/stat/306.356 2026-05-05 https://library.partnertax.ai/us-or/stat/306.359 1953 c.708 §7; repealed by 1961 c.533 §57 https://library.partnertax.ai/us-or/stat/306.545 2026-05-05 https://library.partnertax.ai/us-or/stat/306.805 Formerly 306.330; repealed by 1985 c.604 §8 https://library.partnertax.ai/us-or/stat/306.815 1989 c.796 §29; 1997 c.782 §12; 1999 c.701 §6; 2009 c.18 §5; 2013 c.646 §6; 2018 c.109 §11 https://library.partnertax.ai/us-or/stat/306.990 2026-05-05 https://library.partnertax.ai/us-or/stat/307.010 Amended by 1987 c.756 §19; 1991 c.459 §37; 1997 c.541 §98; 2003 c.46 §10 https://library.partnertax.ai/us-or/stat/307.020 Amended by 1959 c.82 §1; 1977 c.602 §1; 1993 c.353 §1; 1997 c.154 §27; 2005 c.94 §30 https://library.partnertax.ai/us-or/stat/307.021 2019 c.585 §15; 2019 c.585 §15a https://library.partnertax.ai/us-or/stat/307.022 2005 c.688 §2; 2017 c.445 §1 https://library.partnertax.ai/us-or/stat/307.030 Amended by 1993 c.353 §2; 1997 c.154 §28 https://library.partnertax.ai/us-or/stat/307.032 2003 c.169 §6 https://library.partnertax.ai/us-or/stat/307.035 2026-05-05 https://library.partnertax.ai/us-or/stat/307.040 Amended by 1953 c.698 §7; 2013 c.336 §1 https://library.partnertax.ai/us-or/stat/307.050 Amended by 1953 c.698 §7; 1965 c.159 §1; 2001 c.509 §6 https://library.partnertax.ai/us-or/stat/307.060 1965 c.298 §2; repealed by 2013 c.193 §1 https://library.partnertax.ai/us-or/stat/307.530 1997 c.752 §10 https://library.partnertax.ai/us-or/stat/307.531 1989 c.803 §9; 1991 c.459 §66; 1991 c.930 §8 https://library.partnertax.ai/us-or/stat/307.533 1989 c.803 §10; 1991 c.459 §67; 1991 c.930 §9; 1997 c.541 §131 https://library.partnertax.ai/us-or/stat/307.535 1989 c.803 §11; 1991 c.459 §68; 1991 c.930 §10; 1997 c.541 §132; 1999 c.487 §3; 2010 c.29 §8; 2018 c.111 §14; 2019 c.579 §37 https://library.partnertax.ai/us-or/stat/307.537 2015 c.141 §3 https://library.partnertax.ai/us-or/stat/307.541 2026-05-05 https://library.partnertax.ai/us-or/stat/307.543 2026-05-05 https://library.partnertax.ai/us-or/stat/307.543 2026-05-05 https://library.partnertax.ai/us-or/stat/307.545 2026-05-05 https://library.partnertax.ai/us-or/stat/307.547 2026-05-05 https://library.partnertax.ai/us-or/stat/307.548 1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16 https://library.partnertax.ai/us-or/stat/307.555 2026-05-05 https://library.partnertax.ai/us-or/stat/307.558 2026-05-05 https://library.partnertax.ai/us-or/stat/307.561 2026-05-05 https://library.partnertax.ai/us-or/stat/307.580 2026-05-05 https://library.partnertax.ai/us-or/stat/307.580 2026-05-05 https://library.partnertax.ai/us-or/stat/307.590 2026-05-05 https://library.partnertax.ai/us-or/stat/307.590 2026-05-05 https://library.partnertax.ai/us-or/stat/307.592 2026-05-05 https://library.partnertax.ai/us-or/stat/307.594 2026-05-05 https://library.partnertax.ai/us-or/stat/307.594 2026-05-05 https://library.partnertax.ai/us-or/stat/307.596 2026-05-05 https://library.partnertax.ai/us-or/stat/307.600 Formerly 307.605; 2011 c.266 §1 https://library.partnertax.ai/us-or/stat/307.605 2026-05-05 https://library.partnertax.ai/us-or/stat/307.606 2026-05-05 https://library.partnertax.ai/us-or/stat/307.606 2026-05-05 https://library.partnertax.ai/us-or/stat/307.609 2026-05-05 https://library.partnertax.ai/us-or/stat/307.610 2026-05-05 https://library.partnertax.ai/us-or/stat/307.612 Formerly 307.630; 2011 c.266 §2; 2023 c.398 §17 https://library.partnertax.ai/us-or/stat/307.615 2026-05-05 https://library.partnertax.ai/us-or/stat/307.615 2026-05-05 https://library.partnertax.ai/us-or/stat/307.618 Formerly 307.650; 2011 c.266 §3 https://library.partnertax.ai/us-or/stat/307.620 2026-05-05 https://library.partnertax.ai/us-or/stat/307.621 Formerly 307.660; 2013 c.193 §9; 2023 c.398 §13 https://library.partnertax.ai/us-or/stat/307.624 Formerly 307.670; 2023 c.398 §15 https://library.partnertax.ai/us-or/stat/307.627 Formerly 307.675; 2024 c.52 §15 https://library.partnertax.ai/us-or/stat/307.630 2026-05-05 https://library.partnertax.ai/us-or/stat/307.631 2026-05-05 https://library.partnertax.ai/us-or/stat/307.631 2026-05-05 https://library.partnertax.ai/us-or/stat/307.634 2026-05-05 https://library.partnertax.ai/us-or/stat/307.637 1975 c.428 §6; 1991 c.459 §74; 1995 c.596 §6; 1997 c.541 §138; renumbered 307.615 in 2005 https://library.partnertax.ai/us-or/stat/307.650 2026-05-05 https://library.partnertax.ai/us-or/stat/307.651 Formerly 458.005; 2011 c.354 §8; 2013 c.426 §1; 2017 c.294 §1; 2019 c.585 §22; 2021 c.528 §9; 2022 c.54 §16; 2024 c.52 §19 https://library.partnertax.ai/us-or/stat/307.654 Formerly 458.010; 2013 c.426 §2; 2017 c.294 §2 https://library.partnertax.ai/us-or/stat/307.657 1975 c.428 §8; 1995 c.596 §8; renumbered 307.621 in 2005 https://library.partnertax.ai/us-or/stat/307.661 2005 c.470 §5 https://library.partnertax.ai/us-or/stat/307.664 2026-05-05 https://library.partnertax.ai/us-or/stat/307.667 2026-05-05 https://library.partnertax.ai/us-or/stat/307.670 2026-05-05 https://library.partnertax.ai/us-or/stat/307.671 Formerly 458.035; 2013 c.426 §4; 2017 c.294 §3 https://library.partnertax.ai/us-or/stat/307.674 2017 c.294 §6; 2023 c.398 §7 https://library.partnertax.ai/us-or/stat/307.674 2017 c.294 §6; 2023 c.398 §7 https://library.partnertax.ai/us-or/stat/307.675 2026-05-05 https://library.partnertax.ai/us-or/stat/307.677 Formerly 458.065; 2017 c.294 §4; 2021 c.528 §10; 2024 c.52 §20 https://library.partnertax.ai/us-or/stat/307.680 2026-05-05 https://library.partnertax.ai/us-or/stat/307.681 Formerly 458.045; 2013 c.426 §5; 2021 c.528 §11; 2024 c.102 §27 https://library.partnertax.ai/us-or/stat/307.684 2026-05-05 https://library.partnertax.ai/us-or/stat/307.687 2026-05-05 https://library.partnertax.ai/us-or/stat/307.687 2026-05-05 https://library.partnertax.ai/us-or/stat/307.690 2026-05-05 https://library.partnertax.ai/us-or/stat/307.691 2026-05-05 https://library.partnertax.ai/us-or/stat/307.804 2001 c.642 §2 https://library.partnertax.ai/us-or/stat/307.806 2026-05-05 https://library.partnertax.ai/us-or/stat/307.808 1959 c.659 §1; repealed by 1979 c.692 §13 https://library.partnertax.ai/us-or/stat/307.811 1999 c.476 §2 https://library.partnertax.ai/us-or/stat/307.815 2026-05-05 https://library.partnertax.ai/us-or/stat/307.818 1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13 https://library.partnertax.ai/us-or/stat/307.821 1999 c.957 §2 https://library.partnertax.ai/us-or/stat/307.827 1959 c.659 §3; repealed by 1979 c.692 §13 https://library.partnertax.ai/us-or/stat/307.831 2026-05-05 https://library.partnertax.ai/us-or/stat/307.835 Formerly 285C.450; 2015 c.507 §1; 2017 c.326 §1; 2021 c.476 §1 https://library.partnertax.ai/us-or/stat/307.844 Formerly 285C.459; repealed by 2017 c.326 §11 https://library.partnertax.ai/us-or/stat/307.844 Formerly 285C.459; repealed by 2017 c.326 §11 https://library.partnertax.ai/us-or/stat/307.854 Formerly 285C.462; 2017 c.326 §3 https://library.partnertax.ai/us-or/stat/307.857 2017 c.326 §13 https://library.partnertax.ai/us-or/stat/307.858 2005 c.119 §13; 2015 c.507 §4; 2017 c.326 §14; 2025 c.191 §1 https://library.partnertax.ai/us-or/stat/307.861 Formerly 285C.468; 2017 c.326 §7; 2021 c.476 §4 https://library.partnertax.ai/us-or/stat/307.864 Formerly 285C.471; 2013 c.193 §§11,18; 2017 c.326 §8; 2021 c.476 §5 https://library.partnertax.ai/us-or/stat/307.866 2013 c.193 §20; 2017 c.326 §9; 2021 c.476 §6 https://library.partnertax.ai/us-or/stat/307.867 2026-05-05 https://library.partnertax.ai/us-or/stat/307.872 2026-05-05 https://library.partnertax.ai/us-or/stat/307.872 2026-05-05 https://library.partnertax.ai/us-or/stat/307.875 2026-05-05 https://library.partnertax.ai/us-or/stat/307.878 2026-05-05 https://library.partnertax.ai/us-or/stat/307.880 2026-05-05 https://library.partnertax.ai/us-or/stat/307.883 2026-05-05 https://library.partnertax.ai/us-or/stat/307.885 2026-05-05 https://library.partnertax.ai/us-or/stat/307.888 2026-05-05 https://library.partnertax.ai/us-or/stat/307.890 2026-05-05 https://library.partnertax.ai/us-or/stat/307.990 2026-05-05 https://library.partnertax.ai/us-or/stat/308.005 Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123 https://library.partnertax.ai/us-or/stat/308.007 2026-05-05 https://library.partnertax.ai/us-or/stat/308.010 1955 c.575 §3; 1961 c.604 §1; 1971 c.695 §7; 1973 c.236 §1; 1981 c.126 §5; 1989 c.796 §25; 1991 c.5 §21; 2003 c.46 §13; 2005 c.94 §43; 2017 c.44 §1 https://library.partnertax.ai/us-or/stat/308.015 1973 c.236 §3; 1975 c.780 §3; 1991 c.5 §22; 2017 c.44 §2 https://library.partnertax.ai/us-or/stat/308.020 2026-05-05 https://library.partnertax.ai/us-or/stat/308.025 1983 c.471 §1; repealed by 2003 c.169 §11 https://library.partnertax.ai/us-or/stat/308.030 2026-05-05 https://library.partnertax.ai/us-or/stat/308.050 1967 c.316 §2 (2); 1981 c.804 §30; 1989 c.796 §16; 1991 c.459 §86 https://library.partnertax.ai/us-or/stat/308.055 Amended by 1981 c.804 §31 https://library.partnertax.ai/us-or/stat/308.057 1989 c.796 §27; 2003 c.46 §14 https://library.partnertax.ai/us-or/stat/308.059 1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13 https://library.partnertax.ai/us-or/stat/308.062 1989 c.796 §18; 1991 c.459 §175; 1997 c.782 §8; 2003 c.169 §10 https://library.partnertax.ai/us-or/stat/308.065 2026-05-05 https://library.partnertax.ai/us-or/stat/308.105 Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255) https://library.partnertax.ai/us-or/stat/308.115 Amended by 1979 c.689 §9; 1997 c.819 §9; 2012 c.30 §3 https://library.partnertax.ai/us-or/stat/308.120 2026-05-05 https://library.partnertax.ai/us-or/stat/308.125 Amended by 1973 c.803 §3 https://library.partnertax.ai/us-or/stat/308.130 2026-05-05 https://library.partnertax.ai/us-or/stat/308.135 2026-05-05 https://library.partnertax.ai/us-or/stat/308.142 1983 c.307 §2; renumbered 223.322 in 1987 https://library.partnertax.ai/us-or/stat/308.146 1983 c.307 §3; renumbered 223.327 in 1987 https://library.partnertax.ai/us-or/stat/308.151 2017 c.414 §5 https://library.partnertax.ai/us-or/stat/308.153 1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2; 2015 c.97 §2; 2015 c.480 §2 https://library.partnertax.ai/us-or/stat/308.156 1997 c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001 c.509 §10; 2005 c.213 §1; 2017 c.414 §4 https://library.partnertax.ai/us-or/stat/308.159 1997 c.541 §15; 1999 c.21 §16 https://library.partnertax.ai/us-or/stat/308.162 1983 c.259 §1; renumbered 223.132 in 1987 https://library.partnertax.ai/us-or/stat/308.166 2026-05-05 https://library.partnertax.ai/us-or/stat/308.205 Amended by 1953 c.701 §2; 1955 c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34; 1989 c.796 §30; 1991 c.459 §88; 1993 c.19 §6; 1997 c.541 §152 https://library.partnertax.ai/us-or/stat/308.207 1963 c.9 §1; 1967 c.293 §22; 1981 c.804 §35; 1991 c.459 §89; 1999 c.1078 §83 https://library.partnertax.ai/us-or/stat/308.210 Amended by 1957 c.324 §1; 1969 c.454 §1; 1977 c.718 §1; 1981 c.632 §2; 1983 c.473 §1; 1983 c.718 §1; 1991 c.459 §90; 1991 c.763 §27; 1993 c.6 §4; 1995 c.610 §1; 1997 c.541 §154 https://library.partnertax.ai/us-or/stat/308.212 2026-05-05 https://library.partnertax.ai/us-or/stat/308.215 Amended by 1957 c.324 §2; 1963 c.270 §1; 1963 c.541 §43; 1965 c.344 §1; 1967 c.568 §1; 1971 c.529 §13; 1971 c.568 §1; 1971 c.747 §16; 1977 c.718 §6; 1979 c.692 §3; 1981 c.804 §36; 1983 s.s. c.5 §3; 1985 c.350 §1; 1985 c.613 §7; 1991 c.459 §91; 1997 c.541 §155; 1999 c.579 §4; 2012 c.30 §1 https://library.partnertax.ai/us-or/stat/308.217 1965 c.344 §3 (308.217, 308.219 and 308.221 enacted in lieu of 308.220) https://library.partnertax.ai/us-or/stat/308.219 1965 c.344 §4 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1975 c.780 §4; 1991 c.459 §92; 1997 c.541 §156; 2005 c.94 §44 https://library.partnertax.ai/us-or/stat/308.220 2026-05-05 https://library.partnertax.ai/us-or/stat/308.221 2026-05-05 https://library.partnertax.ai/us-or/stat/308.225 Repealed by 1969 c.454 §2 https://library.partnertax.ai/us-or/stat/308.231 1955 c.575 §2; 1979 c.689 §11; 1991 c.5 §23; 1991 c.459 §96 https://library.partnertax.ai/us-or/stat/308.232 1953 c.701 §2; 1959 c.519 §1; 1961 c.243 §1; 1967 c.293 §6; 1979 c.241 §33; 1981 c.804 §39; 1985 c.613 §8; 1991 c.459 §97; 1997 c.541 §159 https://library.partnertax.ai/us-or/stat/308.233 2026-05-05 https://library.partnertax.ai/us-or/stat/308.234 1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161 https://library.partnertax.ai/us-or/stat/308.235 Amended by 1953 c.701 §2; 1957 c.324 §4; subsection (2) enacted as 1967 c.601 §12; 1969 c.601 §14; 1975 c.671 §1; 1981 c.804 §40 https://library.partnertax.ai/us-or/stat/308.236 1965 c.622 §1; 1967 c.633 §1; renumbered 308.345 https://library.partnertax.ai/us-or/stat/308.240 Amended by 1957 c.324 §5; 1979 c.284 §135; 1993 c.19 §7 https://library.partnertax.ai/us-or/stat/308.242 1957 c.324 §7; 1981 c.804 §40a; 1983 s.s. c.5 §4; 1991 c.459 §100; 1993 c.270 §27; 1997 c.541 §162; 2001 c.423 §1; 2003 c.36 §1; 2007 c.590 §1; 2023 c.29 §12 https://library.partnertax.ai/us-or/stat/308.245 Amended by 1963 c.541 §44; 1965 c.344 §7 https://library.partnertax.ai/us-or/stat/308.250 1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143 https://library.partnertax.ai/us-or/stat/308.255 2026-05-05 https://library.partnertax.ai/us-or/stat/308.256 1957 c.342 §2 (enacted in lieu of 308.110 and 308.255); 1965 c.431 §1; 1967 c.293 §32; 1987 c.347 §1; 1991 c.459 §103; 1993 c.18 §69; 1993 c.270 §29; 1997 c.541 §164; 1999 c.398 §1; 2005 c.94 §45 https://library.partnertax.ai/us-or/stat/308.260 Amended by 1975 c.780 §5; 1979 c.350 §4; 1981 c.804 §42; 1991 c.459 §104; 1993 c.270 §30; 1997 c.541 §165; 2005 c.94 §46; 2023 c.29 §13 https://library.partnertax.ai/us-or/stat/308.270 Amended by 1967 c.421 §198; 1991 c.459 §105; 1997 c.541 §166 https://library.partnertax.ai/us-or/stat/308.275 Amended by 1981 c.804 §43; 1985 c.613 §19; 1991 c.459 §106; 1997 c.541 §167 https://library.partnertax.ai/us-or/stat/308.280 1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183 https://library.partnertax.ai/us-or/stat/308.285 1981 c.804 §46; 1983 s.s. c.5 §6; repealed by 1991 c.96 §13 and 1991 c.459 §183 https://library.partnertax.ai/us-or/stat/308.290 1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13 https://library.partnertax.ai/us-or/stat/308.295 Amended by 1963 c.436 §2; 1967 c.405 §1; 1969 c.280 §1; 1971 c.472 §2; 1981 c.804 §50; 1983 c.604 §1; 1985 c.162 §4; 1985 c.318 §1; 1989 c.330 §1; 1991 c.459 §109a; 1997 c.541 §170; 1997 c.819 §6; 1999 c.655 §3; 2001 c.303 §2; 2003 c.317 §2; 2007 c.451 §1; 2007 c.824 §2; 2015 c.36 §11; 2015 c.38 §3; 2023 c.29 §14 https://library.partnertax.ai/us-or/stat/308.296 1997 c.819 §5; 1999 c.655 §1; 2001 c.303 §3; 2001 c.925 §14; 2003 c.63 §3; 2007 c.451 §2; 2007 c.824 §3; 2015 c.38 §4; 2023 c.29 §15 https://library.partnertax.ai/us-or/stat/308.297 1967 c.405 §2; 1985 c.604 §7 https://library.partnertax.ai/us-or/stat/308.300 Amended by 1991 c.459 §109; 1997 c.819 §7; 2015 c.38 §5 https://library.partnertax.ai/us-or/stat/308.302 1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered 321.955 https://library.partnertax.ai/us-or/stat/308.310 Repealed by 1955 c.610 §1 https://library.partnertax.ai/us-or/stat/308.316 1955 c.610 §2; 1981 c.804 §51 https://library.partnertax.ai/us-or/stat/308.320 Amended by 1981 c.804 §53; 1997 c.541 §172 https://library.partnertax.ai/us-or/stat/308.335 Amended by 1989 c.796 §19; 1993 c.270 §32 https://library.partnertax.ai/us-or/stat/308.340 1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed by 2017 c.315 §9 https://library.partnertax.ai/us-or/stat/308.345 2026-05-05 https://library.partnertax.ai/us-or/stat/308.350 2026-05-05 https://library.partnertax.ai/us-or/stat/308.355 1967 c.633 §6; 1995 c.79 §125; 1999 c.314 §19; renumbered 308A.104 in 1999 https://library.partnertax.ai/us-or/stat/308.370 1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183 https://library.partnertax.ai/us-or/stat/308.372 2026-05-05 https://library.partnertax.ai/us-or/stat/308.373 1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered 308A.080 in 1999 https://library.partnertax.ai/us-or/stat/308.375 1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999 https://library.partnertax.ai/us-or/stat/308.377 2026-05-05 https://library.partnertax.ai/us-or/stat/308.378 1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999 https://library.partnertax.ai/us-or/stat/308.382 2026-05-05 https://library.partnertax.ai/us-or/stat/308.384 1983 c.462 §4; repealed by 1999 c.314 §94 https://library.partnertax.ai/us-or/stat/308.390 1995 c.127 §2; 1997 c.541 §185; 1999 c.314 §14; renumbered 308A.089 in 1999 https://library.partnertax.ai/us-or/stat/308.395 2026-05-05 https://library.partnertax.ai/us-or/stat/308.396 2026-05-05 https://library.partnertax.ai/us-or/stat/308.397 1991 c.459 §129a; repealed by 1999 c.314 §94 https://library.partnertax.ai/us-or/stat/308.399 1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered 308A.065 in 1999 https://library.partnertax.ai/us-or/stat/308.404 2026-05-05 https://library.partnertax.ai/us-or/stat/308.408 Repealed by 1979 c.689 §27 https://library.partnertax.ai/us-or/stat/308.411 2026-05-05 https://library.partnertax.ai/us-or/stat/308.412 2026-05-05 https://library.partnertax.ai/us-or/stat/308.413 2026-05-05 https://library.partnertax.ai/us-or/stat/308.425 1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2 https://library.partnertax.ai/us-or/stat/308.429 1971 c.497 §2; repealed by 1974 s.s. c.14 §3 https://library.partnertax.ai/us-or/stat/308.434 1975 c.696 §2; 1977 c.472 §1; 1979 c.768 §1; 1981 c.804 §62; 1985 c.320 §1; 1989 c.1051 §6; 1991 c.459 §133; 1997 c.541 §197; 1997 c.830 §1; 2005 c.94 §48; 2007 c.469 §1 https://library.partnertax.ai/us-or/stat/308.453 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.456 1975 c.696 §§4,12; 1989 c.1051 §8; 1993 c.270 §34 https://library.partnertax.ai/us-or/stat/308.457 2005 c.94 §50 https://library.partnertax.ai/us-or/stat/308.459 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.462 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.466 1975 c.696 §6; 1989 c.1051 §11; 2013 c.193 §13 https://library.partnertax.ai/us-or/stat/308.468 Amended by 1967 c.105 §3; repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.471 1975 c.696 §7; 1977 c.472 §4; 1985 c.320 §3; 1989 c.1051 §12; 2007 c.469 §3 https://library.partnertax.ai/us-or/stat/308.474 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.477 1975 c.696 §9; 1977 c.472 §6; 1979 c.768 §3; 1981 c.697 §3; 1985 c.320 §4; 1991 c.459 §135; 1997 c.541 §199; 1997 c.830 §2; 2007 c.469 §4 https://library.partnertax.ai/us-or/stat/308.479 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/308.481 2026-05-05 https://library.partnertax.ai/us-or/stat/308.490 Amended by 1957 c.711 §1; 1969 c.12 §2; 1973 c.102 §1; 1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31; 2005 c.94 §52; 2009 c.128 §3; 2015 c.23 §9; 2021 c.421 §1 https://library.partnertax.ai/us-or/stat/308.510 Amended by 1957 c.711 §2; 1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18; 2009 c.128 §4 https://library.partnertax.ai/us-or/stat/308.515 Amended by 1955 c.735 §1; 1957 c.711 §3; 1959 c.109 §1; 1965 c.175 §1; 1973 c.102 §2; 1973 c.402 §8; 1981 c.623 §4; 1983 c.600 §1; 1987 c.601 §1; 1995 c.256 §1; 1997 c.154 §33; 1997 c.656 §2; 1999 c.223 §1; 2005 c.94 §53; 2009 c.128 §5; 2012 c.103 §1 https://library.partnertax.ai/us-or/stat/308.516 2012 c.103 §3; 2015 c.23 §7 https://library.partnertax.ai/us-or/stat/308.517 1957 c.711 §5; 1959 c.109 §2; 1997 c.154 §34 https://library.partnertax.ai/us-or/stat/308.518 2015 c.23 §10 https://library.partnertax.ai/us-or/stat/308.519 2015 c.23 §8; 2019 c.164 §2 https://library.partnertax.ai/us-or/stat/308.520 2026-05-05 https://library.partnertax.ai/us-or/stat/308.521 1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17 https://library.partnertax.ai/us-or/stat/308.524 2026-05-05 https://library.partnertax.ai/us-or/stat/308.525 Amended by 1957 c.711 §7; 2003 c.46 §19; 2009 c.128 §6 https://library.partnertax.ai/us-or/stat/308.530 Amended by 1997 c.154 §35 https://library.partnertax.ai/us-or/stat/308.535 Amended by 1997 c.154 §36 https://library.partnertax.ai/us-or/stat/308.540 Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12 https://library.partnertax.ai/us-or/stat/308.545 Amended by 1991 c.459 §146; 1997 c.154 §38; 1997 c.541 §206 https://library.partnertax.ai/us-or/stat/308.550 Amended by 1955 c.735 §2; 1991 c.459 §147; 1997 c.541 §207 https://library.partnertax.ai/us-or/stat/308.555 Amended by 1981 c.804 §64; 1991 c.459 §148; 1997 c.541 §208 https://library.partnertax.ai/us-or/stat/308.558 1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1 https://library.partnertax.ai/us-or/stat/308.560 Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7 https://library.partnertax.ai/us-or/stat/308.565 Amended by 1957 c.711 §9; 1987 c.601 §2; 1997 c.154 §40; 2009 c.128 §8 https://library.partnertax.ai/us-or/stat/308.570 Amended by 1969 c.102 §2; 1991 c.459 §151; 1997 c.154 §41; 1999 c.223 §3; 2009 c.128 §9 https://library.partnertax.ai/us-or/stat/308.575 Amended by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209; 2009 c.128 §10 https://library.partnertax.ai/us-or/stat/308.580 Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4 https://library.partnertax.ai/us-or/stat/308.582 2007 c.616 §2; 2011 c.204 §5 https://library.partnertax.ai/us-or/stat/308.584 2007 c.616 §3; 2023 c.29 §17 https://library.partnertax.ai/us-or/stat/308.585 Amended by 1969 c.520 §30; 1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4 https://library.partnertax.ai/us-or/stat/308.590 Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5 https://library.partnertax.ai/us-or/stat/308.595 Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6 https://library.partnertax.ai/us-or/stat/308.600 Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13 https://library.partnertax.ai/us-or/stat/308.605 Amended by 1957 c.69 §2; 2007 c.616 §14 https://library.partnertax.ai/us-or/stat/308.610 Amended by 2005 c.94 §55; 2007 c.616 §15 https://library.partnertax.ai/us-or/stat/308.615 Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59 https://library.partnertax.ai/us-or/stat/308.621 Formerly 308.635; 2009 c.128 §12 https://library.partnertax.ai/us-or/stat/308.624 Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57 https://library.partnertax.ai/us-or/stat/308.628 Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59 https://library.partnertax.ai/us-or/stat/308.632 2007 c.616 §9 https://library.partnertax.ai/us-or/stat/308.635 2026-05-05 https://library.partnertax.ai/us-or/stat/308.636 2007 c.616 §10 https://library.partnertax.ai/us-or/stat/308.640 Amended by 1955 c.208 §1; 1959 c.109 §3; 1963 c.238 §1; 1969 c.102 §1; 1977 c.884 §9; 1991 c.459 §156; 1997 c.154 §2; 1999 c.223 §4; 2009 c.128 §13 https://library.partnertax.ai/us-or/stat/308.645 Amended by 1973 c.402 §12; 1997 c.154 §42; 2009 c.128 §14 https://library.partnertax.ai/us-or/stat/308.650 2026-05-05 https://library.partnertax.ai/us-or/stat/308.655 Repealed by 1995 c.79 §132 https://library.partnertax.ai/us-or/stat/308.665 1973 c.245 §2; 1987 c.158 §48 https://library.partnertax.ai/us-or/stat/308.670 2026-05-05 https://library.partnertax.ai/us-or/stat/308.671 2015 c.23 §2; repealed by 2019 c.164 §1 https://library.partnertax.ai/us-or/stat/308.674 2015 c.23 §6; repealed by 2019 c.164 §1 https://library.partnertax.ai/us-or/stat/308.674 2015 c.23 §6; repealed by 2019 c.164 §1 https://library.partnertax.ai/us-or/stat/308.685 2001 c.605 §2 https://library.partnertax.ai/us-or/stat/308.704 1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25 https://library.partnertax.ai/us-or/stat/308.707 2001 c.605 §4 https://library.partnertax.ai/us-or/stat/308.709 1957 c.628 §§3,5; repealed by 1997 c.154 §25 https://library.partnertax.ai/us-or/stat/308.712 2001 c.605 §6 https://library.partnertax.ai/us-or/stat/308.714 1957 c.628 §6; repealed by 1997 c.154 §25 https://library.partnertax.ai/us-or/stat/308.714 1957 c.628 §6; repealed by 1997 c.154 §25 https://library.partnertax.ai/us-or/stat/308.723 2001 c.605 §8 https://library.partnertax.ai/us-or/stat/308.724 2001 c.605 §9 https://library.partnertax.ai/us-or/stat/308.725 2026-05-05 https://library.partnertax.ai/us-or/stat/308.805 Amended by 1957 c.637 §1; 1959 c.109 §4; 1969 c.492 §1 https://library.partnertax.ai/us-or/stat/308.807 1969 c.492 §3; 1983 c.782 §1; 1985 c.213 §1; 1991 c.459 §169 https://library.partnertax.ai/us-or/stat/308.810 Amended by 1957 c.637 §2; 1969 c.492 §4; 1983 c.782 §1; 1991 c.459 §170; 2007 c.227 §2; 2007 c.616 §16 https://library.partnertax.ai/us-or/stat/308.815 Amended by 1963 c.238 §3; 1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19 https://library.partnertax.ai/us-or/stat/308.820 2026-05-05 https://library.partnertax.ai/us-or/stat/308.865 2026-05-05 https://library.partnertax.ai/us-or/stat/308.866 1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37 https://library.partnertax.ai/us-or/stat/308.875 2026-05-05 https://library.partnertax.ai/us-or/stat/311.489 2026-05-05 https://library.partnertax.ai/us-or/stat/311.505 Amended by 1953 c.49 §2; 1957 c.543 §1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979 c.703 §§1,3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701 §1; 2021 c.548 §1 https://library.partnertax.ai/us-or/stat/311.506 1989 c.796 §10a; 2001 c.114 §29; 2011 c.545 §25 https://library.partnertax.ai/us-or/stat/311.507 1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4; 2019 c.360 §4 https://library.partnertax.ai/us-or/stat/311.508 1989 c.796 §12; 1991 c.459 §255; 1997 c.782 §10; 1999 c.701 §2 https://library.partnertax.ai/us-or/stat/311.510 Amended by 1979 c.703 §10; 2012 c.30 §7 https://library.partnertax.ai/us-or/stat/311.512 1969 c.605 §17; 1983 c.748 §6; 1985 c.16 §458; 2003 c.655 §71 https://library.partnertax.ai/us-or/stat/311.513 2003 c.274 §2; 2023 c.29 §35 https://library.partnertax.ai/us-or/stat/311.514 1993 c.6 §2 https://library.partnertax.ai/us-or/stat/311.514 1993 c.6 §2 https://library.partnertax.ai/us-or/stat/311.515 Amended by 1953 c.49 §2; 1973 c.142 §2; 1975 c.704 §3; 1979 c.703 §7; 1985 c.613 §28 https://library.partnertax.ai/us-or/stat/311.520 Amended by 1987 c.333 §1 https://library.partnertax.ai/us-or/stat/311.525 Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530) https://library.partnertax.ai/us-or/stat/311.525 Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530) https://library.partnertax.ai/us-or/stat/311.531 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.545 Amended by 1953 c.47 §3 https://library.partnertax.ai/us-or/stat/311.547 1965 c.344 §31; 1979 c.703 §8; 1981 c.346 §3 https://library.partnertax.ai/us-or/stat/311.549 2026-05-05 https://library.partnertax.ai/us-or/stat/311.549 2026-05-05 https://library.partnertax.ai/us-or/stat/311.550 Amended by 1965 c.344 §32 https://library.partnertax.ai/us-or/stat/311.555 Amended by 1981 c.346 §4 https://library.partnertax.ai/us-or/stat/311.560 Amended by 1981 c.346 §5 https://library.partnertax.ai/us-or/stat/311.565 2026-05-05 https://library.partnertax.ai/us-or/stat/311.605 Amended by 1995 c.79 §148 https://library.partnertax.ai/us-or/stat/311.610 Amended by 1965 c.344 §33; 1983 c.696 §10 https://library.partnertax.ai/us-or/stat/311.615 Amended by 1971 c.568 §3; 2003 c.576 §198; 2009 c.54 §1 https://library.partnertax.ai/us-or/stat/311.620 Amended by 1965 c.344 §34 https://library.partnertax.ai/us-or/stat/311.625 Amended by 1965 c.344 §35; 1983 c.696 §11; 1987 c.586 §37; 1989 c.415 §1; 2003 c.190 §1 https://library.partnertax.ai/us-or/stat/311.630 Amended by 1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199 https://library.partnertax.ai/us-or/stat/311.633 1977 c.218 §2; 1983 c.93 §1; 2009 c.54 §2 https://library.partnertax.ai/us-or/stat/311.635 2026-05-05 https://library.partnertax.ai/us-or/stat/311.636 2015 c.444 §2 https://library.partnertax.ai/us-or/stat/311.636 2015 c.444 §2 https://library.partnertax.ai/us-or/stat/311.637 2015 c.444 §3 https://library.partnertax.ai/us-or/stat/311.638 2015 c.444 §4 https://library.partnertax.ai/us-or/stat/311.639 2015 c.444 §5 https://library.partnertax.ai/us-or/stat/311.639 2015 c.444 §5 https://library.partnertax.ai/us-or/stat/311.640 2026-05-05 https://library.partnertax.ai/us-or/stat/311.641 2015 c.444 §6 https://library.partnertax.ai/us-or/stat/311.642 2026-05-05 https://library.partnertax.ai/us-or/stat/311.642 2026-05-05 https://library.partnertax.ai/us-or/stat/311.644 2026-05-05 https://library.partnertax.ai/us-or/stat/311.644 2026-05-05 https://library.partnertax.ai/us-or/stat/311.645 Amended by 1969 c.701 §1; 2001 c.753 §1 https://library.partnertax.ai/us-or/stat/311.650 2026-05-05 https://library.partnertax.ai/us-or/stat/311.650 2026-05-05 https://library.partnertax.ai/us-or/stat/311.651 2026-05-05 https://library.partnertax.ai/us-or/stat/311.651 2026-05-05 https://library.partnertax.ai/us-or/stat/311.655 Amended by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48 https://library.partnertax.ai/us-or/stat/311.655 Amended by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48 https://library.partnertax.ai/us-or/stat/311.656 2026-05-05 https://library.partnertax.ai/us-or/stat/311.656 2026-05-05 https://library.partnertax.ai/us-or/stat/311.657 Formerly 309.530; 1991 c.220 §2 https://library.partnertax.ai/us-or/stat/311.658 Formerly 309.550; 1991 c.220 §3 https://library.partnertax.ai/us-or/stat/311.658 Formerly 309.550; 1991 c.220 §3 https://library.partnertax.ai/us-or/stat/311.660 Amended by 1957 s.s. c.6 §1; 2005 c.94 §64 https://library.partnertax.ai/us-or/stat/311.662 1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1; 2007 c.70 §77; 2011 c.723 §1; 2012 c.13 §3; 2015 c.348 §11; 2016 c.33 §16; 2017 c.315 §16; 2017 c.527 §17; 2021 c.535 §1 https://library.partnertax.ai/us-or/stat/311.662 1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1; 2007 c.70 §77; 2011 c.723 §1; 2012 c.13 §3; 2015 c.348 §11; 2016 c.33 §16; 2017 c.315 §16; 2017 c.527 §17; 2021 c.535 §1 https://library.partnertax.ai/us-or/stat/311.667 2013 c.494 §1; 2015 c.309 §10 https://library.partnertax.ai/us-or/stat/311.668 1963 c.569 §§8,22; 1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512 §5; 1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999 c.1097 §2; 2001 c.753 §25; 2007 c.70 §78; 2011 c.723 §2; 2013 c.31 §2; 2021 c.535 §2; 2025 c.449 §1 https://library.partnertax.ai/us-or/stat/311.668 1963 c.569 §§8,22; 1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512 §5; 1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999 c.1097 §2; 2001 c.753 §25; 2007 c.70 §78; 2011 c.723 §2; 2013 c.31 §2; 2021 c.535 §2; 2025 c.449 §1 https://library.partnertax.ai/us-or/stat/311.670 1963 c.569 §9; 1965 c.344 §37; 1977 c.160 §3; 1983 c.550 §3; 1985 c.140 §3; 2011 c.723 §3; 2015 c.309 §1; 2021 c.535 §3; 2025 c.449 §2 https://library.partnertax.ai/us-or/stat/311.672 2021 c.535 §6 https://library.partnertax.ai/us-or/stat/311.672 2021 c.535 §6 https://library.partnertax.ai/us-or/stat/311.150 1965 c.344 §6; 1975 c.514 §13; 2023 c.231 §5 https://library.partnertax.ai/us-or/stat/311.160 2026-05-05 https://library.partnertax.ai/us-or/stat/311.165 2026-05-05 https://library.partnertax.ai/us-or/stat/311.205 Amended by 1953 c.26 §2; 1957 c.324 §8; 1959 c.181 §2; 1961 c.234 §1; 1963 c.267 §1; 1965 c.344 §16; 1971 c.472 §3; 1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3; 1983 c.605 §5; 1991 c.459 §231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146; 1995 c.127 §4; 1997 c.541 §278; 1999 c.21 §27; 2001 c.509 §2; 2007 c.590 §2; 2013 c.176 §4; 2023 c.231 §3 https://library.partnertax.ai/us-or/stat/311.206 1975 c.780 §15; 1983 c.106 §1; subsections (2) to (7) enacted as 1983 c.106 §3; 1985 c.784 §9; 1991 c.459 §232; 1993 c.270 §55; 1995 c.256 §6; 1999 c.500 §3; 1999 c.862 §1a; 2001 c.303 §7; 2003 c.274 §3; 2010 c.36 §1 https://library.partnertax.ai/us-or/stat/311.207 2026-05-05 https://library.partnertax.ai/us-or/stat/311.208 1997 c.541 §280; 2001 c.303 §10; 2013 c.176 §5; 2015 c.36 §13; 2023 c.29 §33 https://library.partnertax.ai/us-or/stat/311.209 2026-05-05 https://library.partnertax.ai/us-or/stat/311.210 2026-05-05 https://library.partnertax.ai/us-or/stat/311.211 1991 c.459 §236; renumbered 311.226 in 1997 https://library.partnertax.ai/us-or/stat/311.213 Amended by 1981 c.897 §46; renumbered 311.232 in 1997 https://library.partnertax.ai/us-or/stat/311.216 Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27 https://library.partnertax.ai/us-or/stat/311.219 Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997 https://library.partnertax.ai/us-or/stat/311.223 Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1; 2011 c.204 §9; 2023 c.29 §34 https://library.partnertax.ai/us-or/stat/311.226 2026-05-05 https://library.partnertax.ai/us-or/stat/311.229 Formerly 311.213; 1999 c.862 §2; 2001 c.303 §8 https://library.partnertax.ai/us-or/stat/311.232 Formerly 311.215; 2017 c.315 §15 https://library.partnertax.ai/us-or/stat/311.234 2001 c.764 §2; 2007 c.516 §3; 2009 c.443 §4; 2015 c.39 §1; 2015 c.97 §1a; 2023 c.231 §1 https://library.partnertax.ai/us-or/stat/311.235 2026-05-05 https://library.partnertax.ai/us-or/stat/311.250 1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2; 2023 c.231 §2 https://library.partnertax.ai/us-or/stat/311.252 1967 c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1; 1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1; 1997 c.541 §287; 2003 c.108 §3; 2015 c.31 §4; 2019 c.360 §3 https://library.partnertax.ai/us-or/stat/311.253 1981 c.364 §1; 1997 c.541 §288; 2003 c.108 §1 https://library.partnertax.ai/us-or/stat/311.255 Amended by 1965 c.344 §20; 1991 c.459 §240; 1997 c.541 §289; 1997 c.819 §16 https://library.partnertax.ai/us-or/stat/311.260 Amended by 1965 c.344 §21 https://library.partnertax.ai/us-or/stat/311.265 2026-05-05 https://library.partnertax.ai/us-or/stat/311.270 2026-05-05 https://library.partnertax.ai/us-or/stat/311.275 Amended by 1977 c.718 §5 https://library.partnertax.ai/us-or/stat/311.280 Amended by 1953 c.109 §2; subsection (3) enacted as 1965 c.393 §3; 1967 c.58 §1; 1971 c.529 §16; 1975 c.579 §1; 1977 c.884 §17; 1979 c.689 §19; 1981 c.632 §1; 1983 c.748 §5; 1985 c.16 §457; 1985 c.613 §6; 1991 c.459 §241; 1993 c.6 §5; 1997 c.541 §290; 1999 c.314 §86; 2001 c.540 §22; 2003 c.655 §69 https://library.partnertax.ai/us-or/stat/311.285 Repealed by 1969 c.595 §17 https://library.partnertax.ai/us-or/stat/311.345 Amended by 1963 c.238 §13; 1969 c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6 https://library.partnertax.ai/us-or/stat/311.350 Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355) https://library.partnertax.ai/us-or/stat/311.356 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.361 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.370 2026-05-05 https://library.partnertax.ai/us-or/stat/311.370 2026-05-05 https://library.partnertax.ai/us-or/stat/311.375 Amended by 1991 c.220 §4 https://library.partnertax.ai/us-or/stat/311.385 1963 c.606 §2; 1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985 c.162 §1; 1989 c.796 §13; 1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449; 2003 c.190 §§8,9; 2007 c.537 §3 https://library.partnertax.ai/us-or/stat/311.388 1991 c.459 §246; 1997 c.541 §291 https://library.partnertax.ai/us-or/stat/311.390 1963 c.606 §3; 1965 c.492 §2; 1967 c.105 §6; 1969 c.595 §7; 1983 c.310 §18; 1985 c.162 §2; 1991 c.459 §247; 1997 c.541 §292; 2001 c.114 §28; 2003 c.190 §§10,11; 2007 c.537 §4; 2009 c.596 §10 https://library.partnertax.ai/us-or/stat/311.390 1963 c.606 §3; 1965 c.492 §2; 1967 c.105 §6; 1969 c.595 §7; 1983 c.310 §18; 1985 c.162 §2; 1991 c.459 §247; 1997 c.541 §292; 2001 c.114 §28; 2003 c.190 §§10,11; 2007 c.537 §4; 2009 c.596 §10 https://library.partnertax.ai/us-or/stat/311.391 1991 c.459 §247a https://library.partnertax.ai/us-or/stat/311.392 1965 c.492 §4; 1969 c.595 §8 https://library.partnertax.ai/us-or/stat/311.395 2026-05-05 https://library.partnertax.ai/us-or/stat/311.405 Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346 §1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001 c.42 §1; 2001 c.229 §1; 2011 c.113 §1; 2012 c.30 §6 https://library.partnertax.ai/us-or/stat/311.410 Amended by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16; 1977 c.884 §18; 1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756 §9; 1991 c.459 §250; 1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001 c.42 §2; 2001 c.229 §2; 2005 c.94 §63; 2007 c.524 §1 https://library.partnertax.ai/us-or/stat/311.411 2026-05-05 https://library.partnertax.ai/us-or/stat/311.411 2026-05-05 https://library.partnertax.ai/us-or/stat/311.412 1953 c.539 §1 https://library.partnertax.ai/us-or/stat/311.413 1953 c.539 §2 https://library.partnertax.ai/us-or/stat/311.414 1953 c.539 §3 https://library.partnertax.ai/us-or/stat/311.415 Amended by 1973 c.823 §126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251; 1997 c.541 §294 https://library.partnertax.ai/us-or/stat/311.420 2026-05-05 https://library.partnertax.ai/us-or/stat/311.425 Amended by 1985 c.759 §4 https://library.partnertax.ai/us-or/stat/311.425 Amended by 1985 c.759 §4 https://library.partnertax.ai/us-or/stat/311.430 2026-05-05 https://library.partnertax.ai/us-or/stat/311.455 Repealed by 1975 c.365 §4 https://library.partnertax.ai/us-or/stat/311.465 Amended by 1955 c.710 §2; 1975 c.780 §12; 1979 c.350 §14; 1981 c.804 §89; 1995 c.650 §67; 1999 c.21 §29 https://library.partnertax.ai/us-or/stat/311.467 1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68 https://library.partnertax.ai/us-or/stat/311.470 Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1 https://library.partnertax.ai/us-or/stat/311.473 1987 c.312 §2; 2001 c.41 §2 https://library.partnertax.ai/us-or/stat/311.473 1987 c.312 §2; 2001 c.41 §2 https://library.partnertax.ai/us-or/stat/311.475 2026-05-05 https://library.partnertax.ai/us-or/stat/311.480 Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2 https://library.partnertax.ai/us-or/stat/311.484 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/308.875 2026-05-05 https://library.partnertax.ai/us-or/stat/308.880 2026-05-05 https://library.partnertax.ai/us-or/stat/308.885 2026-05-05 https://library.partnertax.ai/us-or/stat/308.990 2026-05-05 https://library.partnertax.ai/us-or/stat/309.022 1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3; 1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001 c.511 §1 https://library.partnertax.ai/us-or/stat/309.024 1953 c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993 c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59; 2023 c.29 §21 https://library.partnertax.ai/us-or/stat/309.025 2026-05-05 https://library.partnertax.ai/us-or/stat/309.026 1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4; 2023 c.29 §23 https://library.partnertax.ai/us-or/stat/309.028 Amended by 1955 c.709 §9; renumbered 309.038 https://library.partnertax.ai/us-or/stat/309.032 1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034) https://library.partnertax.ai/us-or/stat/309.035 2026-05-05 https://library.partnertax.ai/us-or/stat/309.036 2026-05-05 https://library.partnertax.ai/us-or/stat/309.038 2026-05-05 https://library.partnertax.ai/us-or/stat/309.040 2026-05-05 https://library.partnertax.ai/us-or/stat/309.045 2026-05-05 https://library.partnertax.ai/us-or/stat/309.050 2026-05-05 https://library.partnertax.ai/us-or/stat/309.060 1995 c.226 §2; 1997 c.541 §229; 2023 c.29 §24; 2023 c.38 §2 https://library.partnertax.ai/us-or/stat/309.070 Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230; 2023 c.29 §25 https://library.partnertax.ai/us-or/stat/309.072 Formerly 309.140; 1995 c.226 §10; 1997 c.541 §231; 2023 c.29 §26 https://library.partnertax.ai/us-or/stat/309.080 2026-05-05 https://library.partnertax.ai/us-or/stat/309.090 2026-05-05 https://library.partnertax.ai/us-or/stat/309.100 Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5; 1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1; 2009 c.33 §9; 2011 c.111 §2; 2019 c.360 §1; 2023 c.29 §27 https://library.partnertax.ai/us-or/stat/309.103 2026-05-05 https://library.partnertax.ai/us-or/stat/309.104 1997 c.154 §8 https://library.partnertax.ai/us-or/stat/309.105 2026-05-05 https://library.partnertax.ai/us-or/stat/309.110 Amended by 1957 c.326 §6; 1959 c.666 §1; 1977 c.884 §14; 1981 c.804 §19; 1983 c.602 §1; 1985 c.318 §6; 1985 c.613 §23; 1989 c.330 §14; 1991 c.459 §198; 1993 c.498 §4; 1995 c.226 §11; 1997 c.541 §233; 1999 c.21 §23; 1999 c.340 §5; 1999 c.579 §12; 2001 c.114 §22; 2001 c.511 §3; 2003 c.35 §1; 2023 c.29 §28 https://library.partnertax.ai/us-or/stat/309.115 1989 c.678 §2; 1991 c.459 §198a; 1995 c.650 §65; 1997 c.154 §§45,46; 1997 c.541 §§234,235; 1999 c.579 §28; 2001 c.6 §1; 2015 c.36 §12; 2019 c.380 §1; 2023 c.29 §29 https://library.partnertax.ai/us-or/stat/309.120 Amended by 1991 c.459 §200; renumbered 309.072 in 1991 https://library.partnertax.ai/us-or/stat/309.150 2026-05-05 https://library.partnertax.ai/us-or/stat/309.200 1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7; 2023 c.29 §32 https://library.partnertax.ai/us-or/stat/309.203 2026-05-05 https://library.partnertax.ai/us-or/stat/309.330 Amended by 1969 c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b https://library.partnertax.ai/us-or/stat/309.340 Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241 https://library.partnertax.ai/us-or/stat/309.360 Amended by 1991 c.459 §203a https://library.partnertax.ai/us-or/stat/309.370 Repealed by 1977 c.220 §4 https://library.partnertax.ai/us-or/stat/309.400 2026-05-05 https://library.partnertax.ai/us-or/stat/309.990 2026-05-05 https://library.partnertax.ai/us-or/stat/310.010 2026-05-05 https://library.partnertax.ai/us-or/stat/310.020 2026-05-05 https://library.partnertax.ai/us-or/stat/310.030 2026-05-05 https://library.partnertax.ai/us-or/stat/310.040 1965 c.604 §2; repealed by 1969 c.612 §5 https://library.partnertax.ai/us-or/stat/310.050 2026-05-05 https://library.partnertax.ai/us-or/stat/310.055 1997 c.541 §321; 1999 c.21 §24; 1999 c.186 §4; 2001 c.114 §23; 2013 c.420 §7 https://library.partnertax.ai/us-or/stat/310.060 Amended by 1955 c.259 §1; 1967 c.293 §4; 1973 c.333 §2; 1979 c.241 §28a; 1981 c.790 §12; 1985 c.784 §2; 1991 c.459 §218; 1993 c.270 §44; 1995 c.293 §1; 1997 c.154 §5; 1997 c.541 §244; 1999 c.186 §5; 1999 c.632 §23; 2001 c.135 §31; 2001 c.695 §32; 2001 c.753 §7; 2005 c.750 §1; 2007 c.894 §2; 2011 c.473 §26; 2013 c.420 §8 https://library.partnertax.ai/us-or/stat/310.061 2026-05-05 https://library.partnertax.ai/us-or/stat/310.065 Formerly part of 310.050; 1993 c.270 §45; 1997 c.541 §246 https://library.partnertax.ai/us-or/stat/310.070 Repealed by 1957 c.626 §1 https://library.partnertax.ai/us-or/stat/310.081 1957 c.626 §12; repealed by 1963 c.570 §33 https://library.partnertax.ai/us-or/stat/310.090 Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248 https://library.partnertax.ai/us-or/stat/310.100 Amended by 1991 c.459 §222; 1997 c.541 §250; 2001 c.246 §8; 2001 c.553 §6 https://library.partnertax.ai/us-or/stat/310.105 1997 c.541 §252; 1999 c.1078 §§33,33b; repealed by 2003 c.621 §26 https://library.partnertax.ai/us-or/stat/310.110 Repealed by 1977 c.730 §4 https://library.partnertax.ai/us-or/stat/310.125 2026-05-05 https://library.partnertax.ai/us-or/stat/310.140 1991 c.459 §210; 1997 c.541 §258; 1999 c.21 §25; 1999 c.90 §33; 2001 c.660 §28; 2003 c.46 §24; 2003 c.77 §6; 2003 c.195 §23; 2003 c.802 §63; 2005 c.832 §18; 2007 c.614 §6; 2007 c.783 §125; 2008 c.45 §7; 2009 c.5 §17; 2009 c.909 §17; 2010 c.82 §17; 2011 c.7 §17; 2012 c.31 §17; 2013 c.377 §17; 2013 c.491 §1; 2014 c.52 §19; 2017 c.17 §27 https://library.partnertax.ai/us-or/stat/310.143 1991 c.459 §211; 1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259 https://library.partnertax.ai/us-or/stat/310.145 1991 c.459 §212; 1993 c.270 §49 https://library.partnertax.ai/us-or/stat/310.147 Formerly 308.221; 2001 c.246 §9; 2001 c.553 §7; 2003 c.621 §104 https://library.partnertax.ai/us-or/stat/310.150 1991 c.459 §213; 1997 c.541 §260; 2003 c.198 §1 https://library.partnertax.ai/us-or/stat/310.153 2026-05-05 https://library.partnertax.ai/us-or/stat/310.155 1991 c.459 §214; 1995 c.343 §27; 1997 c.541 §264; 2007 c.70 §76; 2011 c.637 §101; 2015 c.368 §1 https://library.partnertax.ai/us-or/stat/310.156 1995 c.43 §2; 2019 c.158 §4 https://library.partnertax.ai/us-or/stat/310.160 1991 c.459 §215; 1993 c.801 §37a; 1999 c.314 §64; 2001 c.540 §20; 2019 c.320 §1 https://library.partnertax.ai/us-or/stat/310.165 1991 c.459 §216; 1993 c.270 §50; 1993 c.801 §37b; 1999 c.314 §65; 2001 c.114 §24; 2001 c.540 §21; 2003 c.454 §§104,106; 2003 c.621 §95; 2019 c.320 §2; 2024 c.94 §2 https://library.partnertax.ai/us-or/stat/310.170 2026-05-05 https://library.partnertax.ai/us-or/stat/310.190 1997 c.541 §318 https://library.partnertax.ai/us-or/stat/310.193 2026-05-05 https://library.partnertax.ai/us-or/stat/310.200 1997 c.541 §21; 2003 c.46 §25 https://library.partnertax.ai/us-or/stat/310.204 2026-05-05 https://library.partnertax.ai/us-or/stat/310.206 1997 c.541 §22 https://library.partnertax.ai/us-or/stat/310.208 1997 c.541 §23 https://library.partnertax.ai/us-or/stat/310.210 1997 c.541 §24 https://library.partnertax.ai/us-or/stat/310.212 1997 c.541 §25 https://library.partnertax.ai/us-or/stat/310.214 1997 c.541 §25a https://library.partnertax.ai/us-or/stat/310.216 1997 c.541 §26 https://library.partnertax.ai/us-or/stat/310.218 1997 c.541 §27 https://library.partnertax.ai/us-or/stat/310.220 1997 c.541 §28 https://library.partnertax.ai/us-or/stat/310.222 1997 c.541 §29 https://library.partnertax.ai/us-or/stat/310.228 1997 c.541 §29a https://library.partnertax.ai/us-or/stat/310.230 1997 c.541 §30 https://library.partnertax.ai/us-or/stat/310.232 1997 c.541 §31 https://library.partnertax.ai/us-or/stat/310.234 2026-05-05 https://library.partnertax.ai/us-or/stat/310.236 1997 c.541 §32 https://library.partnertax.ai/us-or/stat/310.236 1997 c.541 §32 https://library.partnertax.ai/us-or/stat/310.237 2026-05-05 https://library.partnertax.ai/us-or/stat/310.237 2026-05-05 https://library.partnertax.ai/us-or/stat/310.238 2003 c.715 §35; repealed by 2009 c.698 §23 https://library.partnertax.ai/us-or/stat/310.240 1997 c.541 §34; 1999 c.579 §24 https://library.partnertax.ai/us-or/stat/310.242 1997 c.541 §35 https://library.partnertax.ai/us-or/stat/310.244 1997 c.541 §37 https://library.partnertax.ai/us-or/stat/310.246 Repealed by 1953 c.311 §7 https://library.partnertax.ai/us-or/stat/310.330 2026-05-05 https://library.partnertax.ai/us-or/stat/310.340 Amended by 1979 c.316 §16; repealed by 1981 c.391 §13 https://library.partnertax.ai/us-or/stat/310.360 1971 c.646 §1; repealed by 1981 c.391 §13 https://library.partnertax.ai/us-or/stat/310.390 2026-05-05 https://library.partnertax.ai/us-or/stat/310.395 1953 c.133 §1; repealed by 1971 c.646 §6 https://library.partnertax.ai/us-or/stat/310.402 2026-05-05 https://library.partnertax.ai/us-or/stat/310.585 1969 c.595 §2 https://library.partnertax.ai/us-or/stat/310.595 1965 c.604 §§1,12; repealed by 1969 c.612 §5 https://library.partnertax.ai/us-or/stat/310.608 2026-05-05 https://library.partnertax.ai/us-or/stat/310.622 2026-05-05 https://library.partnertax.ai/us-or/stat/310.623 1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5 https://library.partnertax.ai/us-or/stat/310.630 1975 c.672 §16; repealed by 1997 c.170 §31 https://library.partnertax.ai/us-or/stat/310.635 1991 c.786 §2; repealed by 1997 c.170 §31 https://library.partnertax.ai/us-or/stat/310.640 2026-05-05 https://library.partnertax.ai/us-or/stat/310.641 1977 c.615 §5; 1979 c.241 §14a; 1981 c.624 §6; 1985 c.784 §5; repealed by 1997 c.170 §31 https://library.partnertax.ai/us-or/stat/310.645 1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1; repealed by 1971 c.747 §21 https://library.partnertax.ai/us-or/stat/310.657 1965 c.615 §20; repealed by 1967 c.521 §8 https://library.partnertax.ai/us-or/stat/310.677 1971 c.747 §13; 1973 c.752 §4; 1977 c.841 §8; 1997 c.170 §5; repealed by 2015 c.348 §1 https://library.partnertax.ai/us-or/stat/310.692 1965 c.615 §1; 1971 c.544 §2; repealed by 1973 c.752 §12 https://library.partnertax.ai/us-or/stat/310.706 2026-05-05 https://library.partnertax.ai/us-or/stat/310.710 1979 c.241 §1; 1981 c.790 §1; repealed by 1985 c.784 §10 https://library.partnertax.ai/us-or/stat/310.820 2026-05-05 https://library.partnertax.ai/us-or/stat/311.005 Amended by 1973 c.305 §5; 1981 c.346 §9 https://library.partnertax.ai/us-or/stat/311.010 2026-05-05 https://library.partnertax.ai/us-or/stat/311.015 Amended by 1965 c.344 §9 https://library.partnertax.ai/us-or/stat/311.020 2026-05-05 https://library.partnertax.ai/us-or/stat/311.055 Amended by 1973 c.305 §1 https://library.partnertax.ai/us-or/stat/311.060 Amended by 1963 c.238 §5; 1965 c.344 §10; 1973 c.305 §6 https://library.partnertax.ai/us-or/stat/311.065 Amended by 1965 c.344 §11 https://library.partnertax.ai/us-or/stat/311.070 1973 c.305 §2; 1981 c.346 §10; 2017 c.315 §13 https://library.partnertax.ai/us-or/stat/311.075 2026-05-05 https://library.partnertax.ai/us-or/stat/311.105 Amended by 1963 c.238 §6; 1965 c.344 §12; 1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11; 1991 c.459 §229; 1993 c.270 §53; 1995 c.79 §143; 1997 c.541 §274 https://library.partnertax.ai/us-or/stat/311.110 Amended by 1963 c.238 §7; 1967 c.105 §4 https://library.partnertax.ai/us-or/stat/311.115 Amended by 1963 c.238 §8; 1965 c.344 §13; 1991 c.459 §229a; 2019 c.360 §2 https://library.partnertax.ai/us-or/stat/311.120 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.135 2026-05-05 https://library.partnertax.ai/us-or/stat/311.140 Amended by 1965 c.344 §15; 1995 c.79 §144; 1995 c.650 §77; 2023 c.231 §4 https://library.partnertax.ai/us-or/stat/311.145 2026-05-05 https://library.partnertax.ai/us-or/stat/311.673 1977 c.160 §15; 1981 c.897 §47; 1983 c.550 §13; 1985 c.140 §1; 1989 c.948 §1; 1995 c.526 §1; 1995 c.696 §20; 2007 c.363 §1 https://library.partnertax.ai/us-or/stat/311.674 1963 c.569 §11; 1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4; 2011 c.723 §5; 2014 c.41 §1 https://library.partnertax.ai/us-or/stat/311.675 1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27; 2007 c.363 §2; 2015 c.309 §6 https://library.partnertax.ai/us-or/stat/311.676 1967 c.335 §34; repealed by 1977 c.160 §19 https://library.partnertax.ai/us-or/stat/311.678 1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25; 2015 c.348 §12 https://library.partnertax.ai/us-or/stat/311.679 1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19 https://library.partnertax.ai/us-or/stat/311.681 1963 c.569 §14; repealed by 1979 c.689 §27 https://library.partnertax.ai/us-or/stat/311.683 1997 c.169 §4; 1999 c.21 §31; 2015 c.309 §7 https://library.partnertax.ai/us-or/stat/311.683 1997 c.169 §4; 1999 c.21 §31; 2015 c.309 §7 https://library.partnertax.ai/us-or/stat/311.684 1963 c.569 §15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5; 1997 c.169 §5; 2011 c.723 §8 https://library.partnertax.ai/us-or/stat/311.686 1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9; 2022 c.12 §1 https://library.partnertax.ai/us-or/stat/311.686 1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9; 2022 c.12 §1 https://library.partnertax.ai/us-or/stat/311.687 1999 c.1097 §6a; 2007 c.70 §80 https://library.partnertax.ai/us-or/stat/311.687 1999 c.1097 §6a; 2007 c.70 §80 https://library.partnertax.ai/us-or/stat/311.688 1963 c.569 §17; 1977 c.160 §11; 1983 c.550 §9; 2011 c.723 §10; 2015 c.309 §5; 2021 c.535 §7 https://library.partnertax.ai/us-or/stat/311.689 1989 c.948 §12; 1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c.77 §9; 2005 c.832 §21; 2007 c.614 §9; 2008 c.45 §10; 2009 c.5 §20; 2009 c.909 §20; 2010 c.82 §20; 2011 c.723 §11; 2012 c.13 §4; 2013 c.31 §4; 2015 c.309 §3 https://library.partnertax.ai/us-or/stat/311.690 1963 c.569 §18; 1977 c.160 §12; 2007 c.363 §4 https://library.partnertax.ai/us-or/stat/311.691 1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19 https://library.partnertax.ai/us-or/stat/311.693 1983 c.793 §3; 2011 c.723 §13; 2021 c.535 §12 https://library.partnertax.ai/us-or/stat/311.694 1963 c.569 §20; 1977 c.160 §13; 1985 c.162 §9; 2021 c.535 §16 https://library.partnertax.ai/us-or/stat/311.695 1983 c.550 §7; 2011 c.723 §14; 2013 c.31 §5; 2015 c.309 §8; 2019 c.488 §1 https://library.partnertax.ai/us-or/stat/311.696 1963 c.569 §21; 1971 c.747 §18; 1977 c.160 §14 https://library.partnertax.ai/us-or/stat/311.700 1971 c.572 §7; 1977 c.160 §8; 2011 c.723 §16; 2019 c.591 §1 https://library.partnertax.ai/us-or/stat/311.700 1971 c.572 §7; 1977 c.160 §8; 2011 c.723 §16; 2019 c.591 §1 https://library.partnertax.ai/us-or/stat/311.701 1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2; repealed by 2024 c.52 §12 https://library.partnertax.ai/us-or/stat/311.704 2026-05-05 https://library.partnertax.ai/us-or/stat/311.706 2026-05-05 https://library.partnertax.ai/us-or/stat/311.708 2026-05-05 https://library.partnertax.ai/us-or/stat/311.711 1977 c.695 §1; 1999 c.314 §67 https://library.partnertax.ai/us-or/stat/311.745 1977 c.695 §2 https://library.partnertax.ai/us-or/stat/311.750 1977 c.695 §3 https://library.partnertax.ai/us-or/stat/311.755 1977 c.695 §4 https://library.partnertax.ai/us-or/stat/311.759 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.761 Repealed by 1975 c.780 §16 https://library.partnertax.ai/us-or/stat/311.771 1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66 https://library.partnertax.ai/us-or/stat/311.775 1977 c.695 §8 https://library.partnertax.ai/us-or/stat/311.780 2026-05-05 https://library.partnertax.ai/us-or/stat/311.785 2026-05-05 https://library.partnertax.ai/us-or/stat/311.790 Formerly 311.710; 1993 c.6 §6; 2007 c.791 §1 https://library.partnertax.ai/us-or/stat/311.795 Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81; 2015 c.31 §6; 2024 c.52 §23 https://library.partnertax.ai/us-or/stat/311.795 Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81; 2015 c.31 §6; 2024 c.52 §23 https://library.partnertax.ai/us-or/stat/311.796 2026-05-05 https://library.partnertax.ai/us-or/stat/311.800 2026-05-05 https://library.partnertax.ai/us-or/stat/311.804 2026-05-05 https://library.partnertax.ai/us-or/stat/311.804 2026-05-05 https://library.partnertax.ai/us-or/stat/311.806 1959 c.554 §2 (enacted in lieu of 311.805); 1961 c.533 §50; 1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979 c.702 §1; 1985 c.162 §10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995 c.650 §71; 1997 c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1; 2015 c.31 §1; 2015 c.444 §8; 2017 c.27 §1; 2021 c.356 §2; 2023 c.29 §36 https://library.partnertax.ai/us-or/stat/311.806 1959 c.554 §2 (enacted in lieu of 311.805); 1961 c.533 §50; 1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979 c.702 §1; 1985 c.162 §10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995 c.650 §71; 1997 c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1; 2015 c.31 §1; 2015 c.444 §8; 2017 c.27 §1; 2021 c.356 §2; 2023 c.29 §36 https://library.partnertax.ai/us-or/stat/311.807 1991 c.459 §266; 1993 c.650 §3; 2005 c.94 §65; 2017 c.315 §18 https://library.partnertax.ai/us-or/stat/311.808 Repealed by 1965 c.344 §42 https://library.partnertax.ai/us-or/stat/311.812 1971 c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009 c.41 §5; 2023 c.29 §37 https://library.partnertax.ai/us-or/stat/311.813 1987 c.301 §2 https://library.partnertax.ai/us-or/stat/311.814 1991 c.459 §265; 1993 c.270 §63; 1995 c.256 §8; 1995 c.650 §72; 1997 c.541 §§299,300; 2003 c.274 §4; 2007 c.126 §1 https://library.partnertax.ai/us-or/stat/311.815 Amended by 2011 c.204 §10 https://library.partnertax.ai/us-or/stat/311.820 2026-05-05 https://library.partnertax.ai/us-or/stat/311.821 1965 c.344 §40 (enacted in lieu of 311.820 and 311.825); 1979 c.702 §3; 1985 c.162 §11 https://library.partnertax.ai/us-or/stat/311.825 2026-05-05 https://library.partnertax.ai/us-or/stat/311.850 1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66 https://library.partnertax.ai/us-or/stat/311.855 1975 c.563 §2 https://library.partnertax.ai/us-or/stat/311.860 1975 c.563 §3; 1979 c.772 §18; 1991 c.459 §262; 2005 c.94 §67 https://library.partnertax.ai/us-or/stat/311.865 1975 c.563 §4; 1991 c.459 §263 https://library.partnertax.ai/us-or/stat/311.870 2026-05-05 https://library.partnertax.ai/us-or/stat/312.005 1971 c.245 §2 https://library.partnertax.ai/us-or/stat/312.010 Amended by 1965 c.344 §41 https://library.partnertax.ai/us-or/stat/312.020 Amended by 1971 c.245 §3 https://library.partnertax.ai/us-or/stat/312.030 Amended by 1975 c.704 §5; 1979 c.703 §11; 1987 c.311 §3; 2007 c.687 §4; 2015 c.313 §3; 2019 c.61 §3 https://library.partnertax.ai/us-or/stat/312.040 Amended by 1957 c.68 §1; 1983 c.657 §9; 1985 c.613 §29; 1987 c.311 §4; 2025 c.475 §1 https://library.partnertax.ai/us-or/stat/312.050 Amended by 1979 c.703 §12; 1987 c.311 §5; 2007 c.687 §5; 2017 c.315 §19 https://library.partnertax.ai/us-or/stat/312.060 Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414 https://library.partnertax.ai/us-or/stat/312.070 Amended by 2003 c.576 §415 https://library.partnertax.ai/us-or/stat/312.080 Amended by 2003 c.576 §416 https://library.partnertax.ai/us-or/stat/312.090 Amended by 2003 c.576 §417 https://library.partnertax.ai/us-or/stat/312.100 Amended by 1989 c.411 §2; 2003 c.576 §418 https://library.partnertax.ai/us-or/stat/312.110 Amended by 1983 c.472 §1; 1987 c.311 §6; 2003 c.576 §419 https://library.partnertax.ai/us-or/stat/312.120 Amended by 1983 c.472 §2; 1987 c.311 §7; 1989 c.687 §2; 1999 c.22 §1; 2003 c.576 §420 https://library.partnertax.ai/us-or/stat/312.122 2026-05-05 https://library.partnertax.ai/us-or/stat/312.125 1987 c.311 §2; 1989 c.628 §1; 2003 c.576 §422; 2009 c.33 §11; 2025 c.475 §2 https://library.partnertax.ai/us-or/stat/312.130 Amended by 1989 c.411 §3; 1991 c.111 §18; 2003 c.576 §423 https://library.partnertax.ai/us-or/stat/312.140 Amended by 1991 c.249 §24; 1997 c.170 §50; 2001 c.753 §2 https://library.partnertax.ai/us-or/stat/312.150 2026-05-05 https://library.partnertax.ai/us-or/stat/312.160 2026-05-05 https://library.partnertax.ai/us-or/stat/312.170 Amended by 1989 c.411 §4; 2003 c.576 §424 https://library.partnertax.ai/us-or/stat/312.180 2026-05-05 https://library.partnertax.ai/us-or/stat/312.190 Amended by 1975 c.780 §13; 1987 c.311 §8; 2003 c.576 §425; 2007 c.687 §6 https://library.partnertax.ai/us-or/stat/312.200 Amended by 1987 c.311 §9 https://library.partnertax.ai/us-or/stat/312.210 Amended by 1979 c.562 §12; 2003 c.576 §426 https://library.partnertax.ai/us-or/stat/312.214 Formerly part of 312.220; 1995 c.79 §152; 2005 c.94 §68 https://library.partnertax.ai/us-or/stat/312.216 Formerly part of 312.220; 2005 c.94 §69 https://library.partnertax.ai/us-or/stat/312.218 2026-05-05 https://library.partnertax.ai/us-or/stat/312.220 Amended by 1961 c.718 §1; part renumbered 312.214, 312.216 and 312.218; 2003 c.576 §427 https://library.partnertax.ai/us-or/stat/312.230 Amended by 1961 c.718 §2; 2003 c.576 §428; 2005 c.94 §70 https://library.partnertax.ai/us-or/stat/312.240 Amended by 2003 c.576 §429 https://library.partnertax.ai/us-or/stat/312.250 2026-05-05 https://library.partnertax.ai/us-or/stat/312.260 Amended by 2005 c.243 §32 https://library.partnertax.ai/us-or/stat/312.270 Repealed by 1997 c.805 §7 https://library.partnertax.ai/us-or/stat/312.290 2026-05-05 https://library.partnertax.ai/us-or/stat/312.300 Amended by 2003 c.576 §430 https://library.partnertax.ai/us-or/stat/312.310 Repealed by 1969 c.595 §17 https://library.partnertax.ai/us-or/stat/312.360 Amended by 2003 c.576 §431 https://library.partnertax.ai/us-or/stat/312.370 2026-05-05 https://library.partnertax.ai/us-or/stat/312.380 2026-05-05 https://library.partnertax.ai/us-or/stat/312.390 2026-05-05 https://library.partnertax.ai/us-or/stat/312.400 Amended by 1991 c.249 §25; 2005 c.94 §71 https://library.partnertax.ai/us-or/stat/312.410 Amended by 1991 c.249 §26 https://library.partnertax.ai/us-or/stat/312.420 2025 c.475 §5 https://library.partnertax.ai/us-or/stat/312.510 2025 c.475 §3a https://library.partnertax.ai/us-or/stat/312.515 2025 c.475 §4 https://library.partnertax.ai/us-or/stat/312.520 2025 c.475 §6 https://library.partnertax.ai/us-or/stat/312.520 2025 c.475 §6 https://library.partnertax.ai/us-or/stat/312.530 2025 c.475 §8 https://library.partnertax.ai/us-or/stat/312.540 2025 c.475 §9 https://library.partnertax.ai/us-or/stat/312.540 2025 c.475 §9 https://library.partnertax.ai/us-or/stat/312.550 2025 c.475 §3 https://library.partnertax.ai/us-or/stat/312.550 2025 c.475 §3 https://library.partnertax.ai/us-or/stat/312.560 2026-05-05 https://library.partnertax.ai/us-or/stat/312.560 2026-05-05 https://library.partnertax.ai/us-or/stat/312.990 2026-05-05 https://library.partnertax.ai/us-or/stat/314.011 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.015 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.021 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.023 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.029 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.031 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.033 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.035 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.037 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.039 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.039 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.041 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.041 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.043 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.043 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.045 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.045 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.047 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.047 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.049 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.049 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.051 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.051 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.053 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.053 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.055 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.055 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.057 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.057 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.059 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.061 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.061 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.063 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.063 Repealed by 1953 c.310 §3 https://library.partnertax.ai/us-or/stat/314.075 1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020) https://library.partnertax.ai/us-or/stat/314.078 2001 c.8 §2 https://library.partnertax.ai/us-or/stat/314.080 1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020) https://library.partnertax.ai/us-or/stat/314.085 2005 c.519 §2; repealed by 2011 c.83 §9 https://library.partnertax.ai/us-or/stat/314.091 1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6 https://library.partnertax.ai/us-or/stat/314.115 1953 c.702 §2; repealed by 1971 c.248 §6 https://library.partnertax.ai/us-or/stat/314.125 1953 c.702 §3; repealed by 1971 c.248 §6 https://library.partnertax.ai/us-or/stat/314.135 1971 c.248 §5; 1983 c.162 §51; 1987 c.293 §52a https://library.partnertax.ai/us-or/stat/314.140 2026-05-05 https://library.partnertax.ai/us-or/stat/314.140 2026-05-05 https://library.partnertax.ai/us-or/stat/314.255 2026-05-05 https://library.partnertax.ai/us-or/stat/314.255 2026-05-05 https://library.partnertax.ai/us-or/stat/314.256 2026-05-05 https://library.partnertax.ai/us-or/stat/314.260 2026-05-05 https://library.partnertax.ai/us-or/stat/314.276 1961 c.176 §§2,4; 1969 c.493 §85; repealed by 1987 c.293 §56 https://library.partnertax.ai/us-or/stat/314.280 1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56 https://library.partnertax.ai/us-or/stat/314.280 1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56 https://library.partnertax.ai/us-or/stat/314.287 1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19 https://library.partnertax.ai/us-or/stat/314.295 2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3 https://library.partnertax.ai/us-or/stat/314.295 2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3 https://library.partnertax.ai/us-or/stat/314.297 2001 c.252 §2 https://library.partnertax.ai/us-or/stat/314.300 1987 c.293 §64; 1995 c.556 §23 https://library.partnertax.ai/us-or/stat/314.302 1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34 https://library.partnertax.ai/us-or/stat/314.306 1995 c.556 §19; 2017 c.304 §1; 2018 c.101 §18; 2019 c.319 §18; 2021 c.456 §19; 2022 c.83 §19; 2023 c.171 §19; 2024 c.75 §19 https://library.partnertax.ai/us-or/stat/314.307 2007 c.568 §2; 2013 c.176 §6 https://library.partnertax.ai/us-or/stat/314.308 2026-05-05 https://library.partnertax.ai/us-or/stat/314.310 1955 c.367 §2; 1969 c.493 §86; 1995 c.453 §4; 1997 c.325 §35 https://library.partnertax.ai/us-or/stat/314.330 2026-05-05 https://library.partnertax.ai/us-or/stat/314.355 1957 c.632 §6 (enacted in lieu of 316.520); 1987 c.293 §58 https://library.partnertax.ai/us-or/stat/314.360 1957 c.632 §7 (enacted in lieu of 316.535); 1959 c.305 §1; 1987 c.293 §59; 1987 c.366 §3; 1997 c.839 §54; 2013 c.734 §1 https://library.partnertax.ai/us-or/stat/314.362 1975 c.760 §2; repealed by 1984 c.1 §18 https://library.partnertax.ai/us-or/stat/314.364 2011 c.24 §2 https://library.partnertax.ai/us-or/stat/314.365 2026-05-05 https://library.partnertax.ai/us-or/stat/314.370 1957 c.632 §9 (enacted in lieu of 316.555) https://library.partnertax.ai/us-or/stat/314.380 1957 c.632 §11 (enacted in lieu of 316.565 and 317.380); 1963 c.509 §1; 1985 c.602 §3; 1989 c.414 §7; 1997 c.100 §2; 1999 c.74 §1; 2001 c.9 §4 https://library.partnertax.ai/us-or/stat/314.380 1957 c.632 §11 (enacted in lieu of 316.565 and 317.380); 1963 c.509 §1; 1985 c.602 §3; 1989 c.414 §7; 1997 c.100 §2; 1999 c.74 §1; 2001 c.9 §4 https://library.partnertax.ai/us-or/stat/314.385 1957 c.632 §12 (enacted in lieu of 316.545 and 317.355); 1959 c.156 §1; last sentence of subsection (1) derived from 1959 c.156 §3; 1963 c.281 §1; 1987 c.293 §59a; 1989 c.625 §55; 1991 c.457 §17a; 1997 c.84 §1; 1997 c.839 §56; 2003 c.77 §10a; 2016 c.33 §17a https://library.partnertax.ai/us-or/stat/314.395 1969 c.166 §2; 1971 c.354 §3; 1973 c.402 §17; 1975 c.593 §13; 1980 c.20 §24; 1982 s.s.1 c.16 §6; 1987 c.293 §59b; 2017 c.278 §7 https://library.partnertax.ai/us-or/stat/314.397 1989 c.625 §61 (enacted in lieu of 316.407); 1997 c.631 §451 https://library.partnertax.ai/us-or/stat/314.400 1971 c.354 §2; 1975 c.593 §14; 1977 c.870 §41; 1980 c.7 §25; 1981 c.724 §4; 1982 s.s.1 c.16 §7; 1985 c.602 §4; 1987 c.158 §48a; 1993 c.726 §13; 1995 c.780 §5; 1997 c.170 §26; 2005 c.335 §1; 2007 c.322 §1; 2015 c.348 §21; 2017 c.278 §8 https://library.partnertax.ai/us-or/stat/314.400 1971 c.354 §2; 1975 c.593 §14; 1977 c.870 §41; 1980 c.7 §25; 1981 c.724 §4; 1982 s.s.1 c.16 §7; 1985 c.602 §4; 1987 c.158 §48a; 1993 c.726 §13; 1995 c.780 §5; 1997 c.170 §26; 2005 c.335 §1; 2007 c.322 §1; 2015 c.348 §21; 2017 c.278 §8 https://library.partnertax.ai/us-or/stat/314.401 1999 c.73 §2 https://library.partnertax.ai/us-or/stat/314.402 1987 c.843 §9; 1995 c.556 §25a; 2015 c.32 §1 https://library.partnertax.ai/us-or/stat/314.403 2007 c.568 §8 https://library.partnertax.ai/us-or/stat/314.404 2007 c.568 §9 https://library.partnertax.ai/us-or/stat/314.405 2026-05-05 https://library.partnertax.ai/us-or/stat/314.406 2026-05-05 https://library.partnertax.ai/us-or/stat/314.407 1971 c.215 §2; 1977 c.870 §42; 1987 c.586 §39; 1995 c.79 §154; 2017 c.23 §1 https://library.partnertax.ai/us-or/stat/314.407 1971 c.215 §2; 1977 c.870 §42; 1987 c.586 §39; 1995 c.79 §154; 2017 c.23 §1 https://library.partnertax.ai/us-or/stat/314.410 1957 c.632 §14 (enacted in lieu of 316.610 and 317.410); 1959 c.212 §2; 1959 c.591 §20; subsection (8) derived from 1959 c.212 §3 and 1959 c.591 §21; 1963 c.509 §2; 1963 c.627 §1 (referred and rejected); 1969 c.405 §1; 1969 c.493 §§88,88a; 1971 c.507 §1; 1977 c.870 §43; 1983 c.162 §53; 1985 c.602 §5; 1993 c.726 §14; 1997 c.100 §3; 1999 c.74 §3; 1999 c.90 §4a; 2001 c.9 §5; 2005 c.54 §1; 2007 c.568 §18 https://library.partnertax.ai/us-or/stat/314.410 1957 c.632 §14 (enacted in lieu of 316.610 and 317.410); 1959 c.212 §2; 1959 c.591 §20; subsection (8) derived from 1959 c.212 §3 and 1959 c.591 §21; 1963 c.509 §2; 1963 c.627 §1 (referred and rejected); 1969 c.405 §1; 1969 c.493 §§88,88a; 1971 c.507 §1; 1977 c.870 §43; 1983 c.162 §53; 1985 c.602 §5; 1993 c.726 §14; 1997 c.100 §3; 1999 c.74 §3; 1999 c.90 §4a; 2001 c.9 §5; 2005 c.54 §1; 2007 c.568 §18 https://library.partnertax.ai/us-or/stat/314.412 1975 c.705 §2; 1989 c.626 §3 https://library.partnertax.ai/us-or/stat/314.415 1957 c.632 §15 (enacted in lieu of 316.615 and 317.415); 1969 c.166 §4; 1969 c.405 §2; 1971 c.354 §5; 1971 c.507 §2; 1975 c.593 §16; 1977 c.870 §44; 1982 s.s.1 c.16 §8; 1983 c.162 §54; 1985 c.61 §3; 1985 c.602 §6; 1985 c.603 §1; 1985 c.802 §19; 1987 c.293 §60; 1987 c.647 §1; 1989 c.626 §4; 1991 c.457 §17b; 1993 c.726 §16; 1995 c.650 §32; 1999 c.73 §4; 1999 c.90 §1a; 2001 c.641 §3; 2005 c.48 §1; 2005 c.210 §2; 2007 c.568 §20; 2011 c.526 §25; 2017 c.278 §9; 2019 c.359 §2; 2021 c.37 §1 https://library.partnertax.ai/us-or/stat/314.417 1971 c.215 §3; 1981 c.546 §1 https://library.partnertax.ai/us-or/stat/314.419 1971 c.215 §4 https://library.partnertax.ai/us-or/stat/314.420 2026-05-05 https://library.partnertax.ai/us-or/stat/314.421 1971 c.215 §5; 1987 c.586 §40 https://library.partnertax.ai/us-or/stat/314.423 1971 c.215 §§6,7; 1987 c.586 §41; 1997 c.325 §36; 2003 c.576 §230 https://library.partnertax.ai/us-or/stat/314.425 1957 c.632 §17 (enacted in lieu of 316.625 and 317.425); 1995 c.650 §33 https://library.partnertax.ai/us-or/stat/314.430 1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995 https://library.partnertax.ai/us-or/stat/314.435 2026-05-05 https://library.partnertax.ai/us-or/stat/314.440 1957 c.632 §20 (enacted in lieu of 316.640, 317.440 and 317.445) https://library.partnertax.ai/us-or/stat/314.445 2026-05-05 https://library.partnertax.ai/us-or/stat/314.450 2026-05-05 https://library.partnertax.ai/us-or/stat/314.455 2026-05-05 https://library.partnertax.ai/us-or/stat/314.460 2026-05-05 https://library.partnertax.ai/us-or/stat/314.465 2026-05-05 https://library.partnertax.ai/us-or/stat/314.466 1977 c.870 §23 (enacted in lieu of 314.405, 314.455, 314.460 and 314.465); 1995 c.650 §34 https://library.partnertax.ai/us-or/stat/314.469 2026-05-05 https://library.partnertax.ai/us-or/stat/314.505 1973 c.292 §1; 1984 c.1 §16; 1993 c.730 §41; 1997 c.299 §5 https://library.partnertax.ai/us-or/stat/314.515 1973 c.292 §2; 1981 c.678 §4; 1985 c.603 §2 https://library.partnertax.ai/us-or/stat/314.518 1997 c.299 §4; 1999 c.21 §35; 2001 c.28 §5; 2001 c.114 §30 https://library.partnertax.ai/us-or/stat/314.520 2026-05-05 https://library.partnertax.ai/us-or/stat/314.525 2026-05-05 https://library.partnertax.ai/us-or/stat/314.605 1965 c.152 §§20,21 https://library.partnertax.ai/us-or/stat/314.606 1993 c.726 §20; 2013 c.407 §3 https://library.partnertax.ai/us-or/stat/314.610 1965 c.152 §2; 1997 c.631 §452; 2009 c.403 §1; 2017 c.43 §1; 2017 c.622 §1 https://library.partnertax.ai/us-or/stat/314.615 1965 c.152 §3; 2001 c.793 §6; 2001 c.933 §5; 2009 c.403 §6 https://library.partnertax.ai/us-or/stat/314.620 2026-05-05 https://library.partnertax.ai/us-or/stat/314.625 1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2 https://library.partnertax.ai/us-or/stat/314.630 1965 c.152 §6 https://library.partnertax.ai/us-or/stat/314.635 1965 c.152 §7; 1989 c.625 §64 https://library.partnertax.ai/us-or/stat/314.640 1965 c.152 §8 https://library.partnertax.ai/us-or/stat/314.642 1999 c.143 §2 https://library.partnertax.ai/us-or/stat/314.645 2026-05-05 https://library.partnertax.ai/us-or/stat/314.647 2026-05-05 https://library.partnertax.ai/us-or/stat/314.650 1965 c.152 §10; 1989 c.626 §5; 1989 c.1088 §1; 1995 c.79 §156; 2001 c.793 §1; 2003 c.739 §§1,5; 2005 c.832 §§48,49; 2009 c.842 §1; 2017 c.43 §4 https://library.partnertax.ai/us-or/stat/314.655 1965 c.152 §§11,12,13; 2001 c.793 §3; 2001 c.933 §2; 2009 c.842 §2 https://library.partnertax.ai/us-or/stat/314.660 1965 c.152 §§14,15; 2001 c.793 §4; 2001 c.933 §3; 2009 c.842 §3 https://library.partnertax.ai/us-or/stat/314.665 2026-05-05 https://library.partnertax.ai/us-or/stat/314.665 2026-05-05 https://library.partnertax.ai/us-or/stat/314.667 1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013 https://library.partnertax.ai/us-or/stat/314.671 2012 s.s. c.1 §5; 2017 c.43 §8 https://library.partnertax.ai/us-or/stat/314.673 2026-05-05 https://library.partnertax.ai/us-or/stat/314.675 2026-05-05 https://library.partnertax.ai/us-or/stat/314.695 2026-05-05 https://library.partnertax.ai/us-or/stat/314.698 2026-05-05 https://library.partnertax.ai/us-or/stat/314.712 1989 c.625 §28 (enacted in lieu of 316.342); 1999 c.90 §5; 2019 c.132 §7 https://library.partnertax.ai/us-or/stat/314.714 1989 c.625 §30 (enacted in lieu of 316.347); 1993 c.726 §22; 1999 c.90 §6; 2019 c.132 §8 https://library.partnertax.ai/us-or/stat/314.714 1989 c.625 §30 (enacted in lieu of 316.347); 1993 c.726 §22; 1999 c.90 §6; 2019 c.132 §8 https://library.partnertax.ai/us-or/stat/314.716 1989 c.625 §36; 1991 c.457 §19 https://library.partnertax.ai/us-or/stat/314.718 1989 c.625 §37 https://library.partnertax.ai/us-or/stat/314.720 1989 c.625 §38; 1991 c.457 §20; 1995 c.556 §29 https://library.partnertax.ai/us-or/stat/314.722 1999 c.90 §3; repealed by 2019 c.132 §11 https://library.partnertax.ai/us-or/stat/314.724 Formerly 316.467; 1995 c.650 §35; 2016 c.33 §17b https://library.partnertax.ai/us-or/stat/314.725 2009 c.745 §3 https://library.partnertax.ai/us-or/stat/315.622 2005 c.832 §66; 2009 c.913 §26; 2013 c.750 §16; 2019 c.579 §28; 2023 c.490 §10; 2025 c.562 §13 https://library.partnertax.ai/us-or/stat/315.624 2007 c.843 §9; 2009 c.913 §52(1); 2015 c.701 §12(1); 2021 c.525 §17(1) https://library.partnertax.ai/us-or/stat/315.628 2007 c.843 §8; 2009 c.913 §51 https://library.partnertax.ai/us-or/stat/315.631 2026-05-05 https://library.partnertax.ai/us-or/stat/315.640 2009 c.913 §27; 2013 c.750 §43; 2016 c.31 §1; 2021 c.525 §4; 2023 c.490 §15 https://library.partnertax.ai/us-or/stat/315.643 2018 c.108 §6; 2023 c.569 §1 https://library.partnertax.ai/us-or/stat/315.646 2018 c.108 §3 https://library.partnertax.ai/us-or/stat/315.650 2019 c.579 §5; 2023 c.490 §12 https://library.partnertax.ai/us-or/stat/315.653 2026-05-05 https://library.partnertax.ai/us-or/stat/315.675 2026-05-05 https://library.partnertax.ai/us-or/stat/316.012 1969 c.493 §3; 1971 s.s. c.4 §2; 1975 c.672 §3; 1983 c.162 §59; 1985 c.802 §1; 1987 c.293 §2; 1989 c.625 §2; 1991 c.457 §1; 1993 c.726 §27; 1995 c.556 §1; 1997 c.839 §1; 1999 c.224 §7; 2001 c.660 §35; 2003 c.77 §14; 2005 c.519 §9; 2005 c.832 §27; 2007 c.614 §12; 2008 c.45 §13; 2009 c.5 §23; 2009 c.909 §§24,25; 2010 c.82 §§24,25; 2011 c.7 §23; 2012 c.31 §22; 2013 c.377 §22; 2014 c.52 §24; 2015 c.442 §16; 2016 c.33 §19; 2017 c.527 §20; 2018 c.101 §20; 2019 c.319 §20; 2021 c.456 §21; 2022 c.83 §21; 2023 c.171 §21; 2024 c.75 §21 https://library.partnertax.ai/us-or/stat/316.013 1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011 https://library.partnertax.ai/us-or/stat/316.015 1969 c.493 §3a; repealed by 1969 c.493 §3b https://library.partnertax.ai/us-or/stat/316.018 1987 c.293 §§71,72,73; renumbered 314.033 in 1993 https://library.partnertax.ai/us-or/stat/316.024 1987 c.293 §12a; 2003 c.46 §36 https://library.partnertax.ai/us-or/stat/316.025 2026-05-05 https://library.partnertax.ai/us-or/stat/316.026 1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50; 2022 c.97 §8 https://library.partnertax.ai/us-or/stat/316.028 2026-05-05 https://library.partnertax.ai/us-or/stat/316.029 2011 c.685 §2 https://library.partnertax.ai/us-or/stat/316.030 2026-05-05 https://library.partnertax.ai/us-or/stat/316.031 2022 c.82 §16(5); 2024 c.52 §5(5) https://library.partnertax.ai/us-or/stat/316.032 1953 c.304 §117; repealed by 1969 c.493 §99 and 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/316.037 1953 c.304 §7; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.042 1969 c.493 §12; 1975 c.674 §2; 1987 c.293 §7; 1987 c.647 §10; 2015 c.629 §40 https://library.partnertax.ai/us-or/stat/316.043 2013 s.s. c.5 §11; 2014 c.114 §6; 2018 s.s. c.1 §1; 2021 c.570 §1 https://library.partnertax.ai/us-or/stat/316.044 2013 s.s. c.5 §13 https://library.partnertax.ai/us-or/stat/316.045 2001 c.545 §2; 2003 c.454 §123; 2003 c.621 §98a https://library.partnertax.ai/us-or/stat/316.047 1969 c.493 §13; 1987 c.293 §8 https://library.partnertax.ai/us-or/stat/316.048 1977 c.390 §4; renumbered 316.799 https://library.partnertax.ai/us-or/stat/316.054 1985 c.154 §2; 1997 c.839 §4 https://library.partnertax.ai/us-or/stat/316.055 2026-05-05 https://library.partnertax.ai/us-or/stat/316.056 1977 c.872 §10; renumbered 316.818 https://library.partnertax.ai/us-or/stat/316.060 1979 c.707 §2; renumbered 316.838 https://library.partnertax.ai/us-or/stat/316.065 1973 c.753 §2; repealed by 1979 c.414 §7 https://library.partnertax.ai/us-or/stat/316.067 2026-05-05 https://library.partnertax.ai/us-or/stat/316.068 1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5; repealed by 2013 c.176 §7 https://library.partnertax.ai/us-or/stat/316.075 2026-05-05 https://library.partnertax.ai/us-or/stat/316.078 2009 c.913 §44 https://library.partnertax.ai/us-or/stat/316.079 1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844 https://library.partnertax.ai/us-or/stat/316.082 1977 c.666 §35; 1995 c.556 §2; renumbered 316.845 in 2005 https://library.partnertax.ai/us-or/stat/316.084 2026-05-05 https://library.partnertax.ai/us-or/stat/316.085 1979 c.733 §2; 1983 c.684 §11; 1989 c.880 §12; repealed by 1995 c.746 §22 https://library.partnertax.ai/us-or/stat/316.087 2009 c.913 §40 https://library.partnertax.ai/us-or/stat/316.088 2026-05-05 https://library.partnertax.ai/us-or/stat/316.089 2007 c.906 §18; 2009 c.913 §33; 2013 c.750 §33; 2019 c.579 §23; 2025 c.562 §6 https://library.partnertax.ai/us-or/stat/316.091 1977 c.839 §8; 1979 c.412 §5a; repealed by 1987 c.769 §20 https://library.partnertax.ai/us-or/stat/316.094 2026-05-05 https://library.partnertax.ai/us-or/stat/316.095 2026-05-05 https://library.partnertax.ai/us-or/stat/316.096 2026-05-05 https://library.partnertax.ai/us-or/stat/316.097 2026-05-05 https://library.partnertax.ai/us-or/stat/316.098 2026-05-05 https://library.partnertax.ai/us-or/stat/316.099 2009 c.913 §39; 2015 c.701 §16; 2021 c.525 §1 https://library.partnertax.ai/us-or/stat/316.102 2009 c.913 §34; 2013 c.750 §7; 2019 c.579 §48; 2023 c.490 §9 https://library.partnertax.ai/us-or/stat/316.103 2026-05-05 https://library.partnertax.ai/us-or/stat/316.104 1967 c.274 §7; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.107 1967 c.118 §2; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.109 1979 c.579 §2; 1981 c.705 §2; 1995 c.54 §10; 2001 c.114 §36 https://library.partnertax.ai/us-or/stat/316.110 1967 c.449 §2; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.115 2026-05-05 https://library.partnertax.ai/us-or/stat/316.116 2026-05-05 https://library.partnertax.ai/us-or/stat/316.117 1969 c.493 §21; 1971 c.672 §1; 1973 c.269 §1; 1975 c.672 §5; 1977 c.872 §5; 1981 c.801 §4; 1983 c.684 §15; 1985 c.141 §5; 1987 c.293 §17; 1999 c.580 §5 https://library.partnertax.ai/us-or/stat/316.118 1989 c.625 §52; 1991 c.877 §11 https://library.partnertax.ai/us-or/stat/316.119 1993 c.726 §31; 2005 c.55 §1 https://library.partnertax.ai/us-or/stat/316.122 1969 c.493 §22; 1985 c.802 §8; 1987 c.647 §3; 1999 c.580 §6; 2015 c.629 §42 https://library.partnertax.ai/us-or/stat/314.726 1989 c.625 §34 https://library.partnertax.ai/us-or/stat/314.727 1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019 https://library.partnertax.ai/us-or/stat/314.733 1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered 314.763 in 2019 https://library.partnertax.ai/us-or/stat/314.733 1989 c.625 §43; 1991 c.457 §22; 1997 c.839 §60; renumbered 314.763 in 2019 https://library.partnertax.ai/us-or/stat/314.735 1989 c.625 §44; renumbered 314.764 in 2019 https://library.partnertax.ai/us-or/stat/314.737 1989 c.625 §45; renumbered 314.765 in 2019 https://library.partnertax.ai/us-or/stat/314.739 1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 in 2019 https://library.partnertax.ai/us-or/stat/314.752 2026-05-05 https://library.partnertax.ai/us-or/stat/314.761 2026-05-05 https://library.partnertax.ai/us-or/stat/314.761 2026-05-05 https://library.partnertax.ai/us-or/stat/314.762 2026-05-05 https://library.partnertax.ai/us-or/stat/314.763 2026-05-05 https://library.partnertax.ai/us-or/stat/314.764 2026-05-05 https://library.partnertax.ai/us-or/stat/314.765 2026-05-05 https://library.partnertax.ai/us-or/stat/314.766 2026-05-05 https://library.partnertax.ai/us-or/stat/314.767 2026-05-05 https://library.partnertax.ai/us-or/stat/314.768 2026-05-05 https://library.partnertax.ai/us-or/stat/314.769 2026-05-05 https://library.partnertax.ai/us-or/stat/314.770 2026-05-05 https://library.partnertax.ai/us-or/stat/314.771 2026-05-05 https://library.partnertax.ai/us-or/stat/314.772 2005 c.387 §1; 2009 c.33 §17 https://library.partnertax.ai/us-or/stat/314.778 2005 c.387 §2; 2019 c.132 §9 https://library.partnertax.ai/us-or/stat/314.778 2005 c.387 §2; 2019 c.132 §9 https://library.partnertax.ai/us-or/stat/314.781 2005 c.387 §3 https://library.partnertax.ai/us-or/stat/314.784 2026-05-05 https://library.partnertax.ai/us-or/stat/314.805 1957 c.632 §27 (enacted in lieu of 316.705 and 317.505) https://library.partnertax.ai/us-or/stat/314.810 1957 c.632 §29 (enacted in lieu of 316.715); 1999 c.21 §37 https://library.partnertax.ai/us-or/stat/314.815 1957 c.632 §30 (enacted in lieu of 316.720 and 317.505) https://library.partnertax.ai/us-or/stat/314.820 1957 c.632 §33 (enacted in lieu of 316.735 and 317.530); repealed by 1965 c.44 §1 https://library.partnertax.ai/us-or/stat/314.835 1957 c.632 §34 (enacted in lieu of 316.740 and 317.535); 1971 c.682 §1; 1975 c.789 §13; 1979 c.690 §1; 1993 c.726 §25; 1999 c.580 §1; 2003 c.541 §4; 2015 c.348 §15; 2024 c.28 §1 https://library.partnertax.ai/us-or/stat/314.840 1957 c.632 §35 (enacted in lieu of 316.745 and 317.540); 1959 c.114 §1; 1971 c.682 §2; 1973 c.106 §1; 1975 c.368 §9; 1975 c.789 §19; 1977 c.430 §3; 1979 c.690 §2; 1981 c.827 §1; 1985 c.605 §20; 1987 c.94 §102; 1987 c.647 §9; 1987 c.884 §1; 1989 c.348 §15; 1989 c.901 §6; 1991 c.362 §3; 1991 c.374 §1; 1991 c.882 §14; 1993 c.18 §76; 1993 c.694 §42; 1993 c.726 §26; 1997 c.170 §43; 1999 c.224 §3; 1999 c.580 §2; 1999 c.656 §1; 2001 c.3 §1; 2001 c.28 §4; 2003 c.541 §5; 2007 c.321 §1; 2009 c.595 §203; 2009 c.640 §2; 2011 c.476 §2; 2011 c.653 §10; 2012 c.107 §11; 2013 c.36 §66; 2013 c.53 §17; 2015 c.318 §13; 2015 c.348 §16; 2017 c.705 §32; 2019 c.133 §1; 2019 c.316 §3; 2019 c.317 §2; 2019 c.678 §65; 2023 c.270 §1; 2025 c.27 §1; 2025 c.99 §63 https://library.partnertax.ai/us-or/stat/314.843 2009 c.640 §7 https://library.partnertax.ai/us-or/stat/314.845 1957 c.632 §36 (enacted in lieu of 316.750 and 317.545) https://library.partnertax.ai/us-or/stat/314.850 1957 c.632 §37 (enacted in lieu of 316.755) https://library.partnertax.ai/us-or/stat/314.855 1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1 https://library.partnertax.ai/us-or/stat/314.865 2026-05-05 https://library.partnertax.ai/us-or/stat/314.870 2026-05-05 https://library.partnertax.ai/us-or/stat/314.991 2026-05-05 https://library.partnertax.ai/us-or/stat/315.004 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.037 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.044 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.047 2009 c.913 §53; 2013 c.750 §45; renumbered 315.037 in 2015 https://library.partnertax.ai/us-or/stat/315.051 2013 c.676 §2 https://library.partnertax.ai/us-or/stat/315.052 2009 c.288 §3 https://library.partnertax.ai/us-or/stat/315.053 2009 c.288 §2; 2011 c.83 §12; 2011 c.474 §33; 2011 c.730 §21; 2019 c.483 §5 https://library.partnertax.ai/us-or/stat/315.054 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.056 2019 c.483 §2 https://library.partnertax.ai/us-or/stat/315.058 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.061 2019 c.483 §4 https://library.partnertax.ai/us-or/stat/315.063 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.068 2026-05-05 https://library.partnertax.ai/us-or/stat/315.104 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.106 2026-05-05 https://library.partnertax.ai/us-or/stat/315.108 Amended by 1953 c.665 §2; repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.111 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.117 Amended by 1953 c.132 §3; repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.123 2026-05-05 https://library.partnertax.ai/us-or/stat/315.124 Enacted as 1953 c.197 §2; repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.126 2022 c.34 §3 https://library.partnertax.ai/us-or/stat/315.128 2022 c.34 §4; 2023 c.300 §1 https://library.partnertax.ai/us-or/stat/315.130 2022 c.34 §5 https://library.partnertax.ai/us-or/stat/315.132 2022 c.34 §7 https://library.partnertax.ai/us-or/stat/315.133 2022 c.115 §8; 2025 c.321 §15 https://library.partnertax.ai/us-or/stat/315.134 2026-05-05 https://library.partnertax.ai/us-or/stat/316.124 1953 c.304 §17; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.127 1969 c.493 §23; 1971 c.672 §2; 1973 c.269 §2; 1975 c.705 §4; 1983 c.684 §15a; 1989 c.625 §9; 1997 c.654 §6; 1997 c.839 §10; 1999 c.143 §4; 1999 c.556 §1; 1999 c.580 §7; 2001 c.77 §§1,4; 2001 c.114 §37; 2003 c.77 §24; 2014 c.114 §13 https://library.partnertax.ai/us-or/stat/316.130 1985 c.141 §4; 1987 c.293 §18; 1987 c.647 §12; 1989 c.626 §7; 1997 c.839 §11a; 1999 c.580 §8 https://library.partnertax.ai/us-or/stat/316.131 1991 c.838 §5; 2001 c.9 §2; 2005 c.559 §6 https://library.partnertax.ai/us-or/stat/316.132 1991 c.928 §2; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134) https://library.partnertax.ai/us-or/stat/316.134 1979 c.554 §5; renumbered 316.771 https://library.partnertax.ai/us-or/stat/316.139 2026-05-05 https://library.partnertax.ai/us-or/stat/316.140 2026-05-05 https://library.partnertax.ai/us-or/stat/316.141 2026-05-05 https://library.partnertax.ai/us-or/stat/316.142 2026-05-05 https://library.partnertax.ai/us-or/stat/316.143 2026-05-05 https://library.partnertax.ai/us-or/stat/316.144 2026-05-05 https://library.partnertax.ai/us-or/stat/316.147 1979 c.494 §2; 1991 c.786 §5; 1997 c.170 §28; 2011 c.201 §8; 2015 c.348 §18; 2015 c.480 §8; 2016 c.33 §21; 2017 c.315 §23; 2017 c.527 §21; 2018 c.101 §21; 2019 c.319 §22; 2021 c.456 §22; 2022 c.83 §22; 2023 c.171 §22; 2024 c.75 §22 https://library.partnertax.ai/us-or/stat/316.148 2009 c.913 §37 https://library.partnertax.ai/us-or/stat/316.149 1979 c.414 §2; renumbered 316.854 https://library.partnertax.ai/us-or/stat/316.151 1991 c.916 §13; repealed by 1997 c.170 §33 https://library.partnertax.ai/us-or/stat/316.153 2026-05-05 https://library.partnertax.ai/us-or/stat/316.154 2026-05-05 https://library.partnertax.ai/us-or/stat/316.157 2009 c.913 §36; 2013 c.750 §9; 2019 c.579 §27; 2025 c.562 §5 https://library.partnertax.ai/us-or/stat/316.158 2026-05-05 https://library.partnertax.ai/us-or/stat/316.159 1969 c.493 §24; 1971 c.690 §1; 1973 c.229 §1; 1977 c.604 §1; 1981 c.705 §3; 1985 c.87 §3; 1989 c.762 §2; 1997 c.839 §15; 1999 c.21 §42; 1999 c.90 §13; 1999 c.580 §9; 2001 c.660 §40; 2003 c.77 §16; 2003 c.704 §6; 2005 c.533 §7; 2019 c.134 §1 https://library.partnertax.ai/us-or/stat/316.164 1953 c.304 §19; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.167 1969 c.493 §25; 1975 c.394 §1; 1977 c.604 §2; 1982 s.s.1 c.1 §1; 2019 c.134 §2 https://library.partnertax.ai/us-or/stat/316.168 1989 c.901 §2; 1993 c.760 §2; 2009 c.33 §20; 2025 c.27 §2 https://library.partnertax.ai/us-or/stat/316.169 1953 c.304 §20; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.171 1989 c.901 §3; 2019 c.134 §3 https://library.partnertax.ai/us-or/stat/316.172 1953 c.304 §21; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.177 1953 c.304 §22; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.182 1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §6 https://library.partnertax.ai/us-or/stat/316.185 2026-05-05 https://library.partnertax.ai/us-or/stat/316.187 1969 c.493 §29 https://library.partnertax.ai/us-or/stat/316.189 2026-05-05 https://library.partnertax.ai/us-or/stat/316.190 2026-05-05 https://library.partnertax.ai/us-or/stat/316.191 1969 c.493 §30; 1971 c.333 §2; repealed by 1985 c.602 §7 https://library.partnertax.ai/us-or/stat/316.193 2026-05-05 https://library.partnertax.ai/us-or/stat/316.194 1953 c.304 §25; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.196 2026-05-05 https://library.partnertax.ai/us-or/stat/316.197 1969 c.493 §31; 1975 c.594 §1; 1982 s.s.1 c.1 §2; 1983 c.697 §1; 1985 c.87 §4; 1989 c.901 §7; 2017 c.750 §122e https://library.partnertax.ai/us-or/stat/316.198 1953 c.304 §26; 1965 c.26 §5; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.202 1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180) https://library.partnertax.ai/us-or/stat/316.207 1969 c.493 §33; 1985 c.406 §4; 1989 c.423 §3; 1993 c.593 §6; 1995 c.650 §38; 1997 c.839 §17; 2001 c.660 §42; 2005 c.688 §4; 2017 c.750 §122g; 2019 c.134 §9 https://library.partnertax.ai/us-or/stat/316.209 1953 c.304 §28; repealed by 1957 c.632 §1 (314.285 enacted in lieu of 316.210 and 317.185) https://library.partnertax.ai/us-or/stat/316.212 2003 c.808 §6 https://library.partnertax.ai/us-or/stat/316.214 1969 c.493 §36; repealed by 1987 c.293 §56 https://library.partnertax.ai/us-or/stat/316.218 2003 c.808 §8 https://library.partnertax.ai/us-or/stat/316.219 2026-05-05 https://library.partnertax.ai/us-or/stat/316.220 2005 c.559 §4 https://library.partnertax.ai/us-or/stat/316.221 2026-05-05 https://library.partnertax.ai/us-or/stat/316.223 1953 c.304 §29; repealed by 1959 c.581 §1 (316.256 enacted in lieu of 316.255) https://library.partnertax.ai/us-or/stat/316.256 1953 c.304 §30; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.265 2026-05-05 https://library.partnertax.ai/us-or/stat/316.266 2026-05-05 https://library.partnertax.ai/us-or/stat/316.267 1953 c.304 §32; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.272 1969 c.493 §40; 1983 c.684 §21 https://library.partnertax.ai/us-or/stat/316.275 2026-05-05 https://library.partnertax.ai/us-or/stat/316.277 1969 c.493 §41; 1973 c.402 §21 https://library.partnertax.ai/us-or/stat/316.279 1973 c.115 §2; 1995 c.556 §4 https://library.partnertax.ai/us-or/stat/316.280 2026-05-05 https://library.partnertax.ai/us-or/stat/316.281 1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted in lieu of 316.285) https://library.partnertax.ai/us-or/stat/316.286 2026-05-05 https://library.partnertax.ai/us-or/stat/316.287 1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted in lieu of 316.290) https://library.partnertax.ai/us-or/stat/316.291 2026-05-05 https://library.partnertax.ai/us-or/stat/316.292 1963 c.343 §2; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.298 2026-05-05 https://library.partnertax.ai/us-or/stat/315.135 2022 c.115 §9 https://library.partnertax.ai/us-or/stat/315.136 2022 c.115 §10 https://library.partnertax.ai/us-or/stat/315.137 2022 c.115 §12 https://library.partnertax.ai/us-or/stat/315.138 2007 c.739 §6; 2007 c.590 §5; 2009 c.913 §18; 2011 c.730 §2; 2016 c.29 §11; 2017 c.610 §12 https://library.partnertax.ai/us-or/stat/315.144 2026-05-05 https://library.partnertax.ai/us-or/stat/315.148 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.156 2003 c.588 §1; 2011 c.471 §1; 2013 c.750 §19 https://library.partnertax.ai/us-or/stat/315.164 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.167 1995 c.746 §52a; 2001 c.613 §14; 2001 c.625 §3; 2001 c.868 §5; 2003 c.588 §§6a,7; 2011 c.471 §3; 2013 c.750 §21; 2021 c.525 §18 https://library.partnertax.ai/us-or/stat/315.169 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.171 2017 c.610 §9; repealed by 2019 c.483 §25 https://library.partnertax.ai/us-or/stat/315.184 2026-05-05 https://library.partnertax.ai/us-or/stat/315.204 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.208 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.213 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.234 2026-05-05 https://library.partnertax.ai/us-or/stat/315.237 2009 c.913 §24; 2013 c.750 §17; 2019 c.579 §29; 2023 c.490 §11 https://library.partnertax.ai/us-or/stat/315.254 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.259 2007 c.868 §3; 2009 c.913 §45; 2015 c.480 §7 https://library.partnertax.ai/us-or/stat/315.264 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.266 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.271 2007 c.765 §9; 2015 c.701 §7; 2021 c.525 §7; 2023 c.490 §16; 2025 c.434 §4; 2025 c.562 §18 https://library.partnertax.ai/us-or/stat/315.272 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.276 2023 c.538 §3 https://library.partnertax.ai/us-or/stat/315.278 2023 c.538 §3a https://library.partnertax.ai/us-or/stat/315.279 Amended by 1953 c.148 §3; repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.281 2023 c.490 §18 https://library.partnertax.ai/us-or/stat/315.283 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.286 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.291 2026-05-05 https://library.partnertax.ai/us-or/stat/315.304 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.324 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.326 2011 c.730 §25 https://library.partnertax.ai/us-or/stat/315.329 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.331 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.336 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.341 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.354 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.356 1993 c.730 §36 (enacted in lieu of 316.141, 316.142 and 317.103); 1995 c.556 §35; 1999 c.623 §3; 2001 c.583 §2; 2007 c.843 §15; 2011 c.83 §14; 2011 c.474 §34; 2011 c.693 §2 https://library.partnertax.ai/us-or/stat/315.357 2007 c.739 §29; 2009 c.913 §17 https://library.partnertax.ai/us-or/stat/315.469 2026-05-05 https://library.partnertax.ai/us-or/stat/315.506 2009 c.913 §21; 2010 c.76 §28; 2017 c.610 §1; 2023 c.490 §14 https://library.partnertax.ai/us-or/stat/315.507 2009 c.913 §3; 2011 c.730 §5 https://library.partnertax.ai/us-or/stat/315.508 2001 c.957 §15; repealed by 2011 c.83 §15 https://library.partnertax.ai/us-or/stat/315.514 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.516 2026-05-05 https://library.partnertax.ai/us-or/stat/315.517 2026-05-05 https://library.partnertax.ai/us-or/stat/315.518 2023 c.298 §2; 2025 c.434 §1 https://library.partnertax.ai/us-or/stat/315.519 2005 c.592 §5; 2013 c.750 §42; 2016 c.31 §2; 2019 c.483 §15; renumbered 315.640 in 2019 https://library.partnertax.ai/us-or/stat/315.522 2023 c.298 §12 https://library.partnertax.ai/us-or/stat/315.523 2026-05-05 https://library.partnertax.ai/us-or/stat/315.526 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.533 Repealed by 1965 c.26 §6 https://library.partnertax.ai/us-or/stat/315.536 2019 c.579 §7; 2021 c.630 §44; 2023 c.545 §1 https://library.partnertax.ai/us-or/stat/315.593 2019 c.579 §17; 2023 c.490 §13; 2023 c.545 §4; 2024 c.52 §2 https://library.partnertax.ai/us-or/stat/315.595 2019 c.579 §9; 2021 c.528 §26; 2023 c.545 §3 https://library.partnertax.ai/us-or/stat/315.597 2019 c.579 §10 https://library.partnertax.ai/us-or/stat/315.599 2019 c.579 §12; repealed by 2021 c.528 §28 https://library.partnertax.ai/us-or/stat/315.603 2019 c.579 §13 https://library.partnertax.ai/us-or/stat/315.604 2026-05-05 https://library.partnertax.ai/us-or/stat/315.610 2009 c.913 §38; 2015 c.701 §39 https://library.partnertax.ai/us-or/stat/315.613 2009 c.913 §25; 2013 c.750 §10; 2015 c.701 §18; 2015 c.829 §7; 2017 c.610 §13; 2021 c.525 §3 https://library.partnertax.ai/us-or/stat/315.616 Formerly 316.144; 2013 c.129 §25; 2013 c.750 §12; 2024 c.73 §47a https://library.partnertax.ai/us-or/stat/315.619 2026-05-05 https://library.partnertax.ai/us-or/stat/316.302 1969 c.493 §47; 1997 c.325 §43 https://library.partnertax.ai/us-or/stat/316.305 1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.312 1969 c.493 §49; 1975 c.705 §7 https://library.partnertax.ai/us-or/stat/316.315 2026-05-05 https://library.partnertax.ai/us-or/stat/316.317 1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted in lieu of 316.342) https://library.partnertax.ai/us-or/stat/316.345 1953 c.304 §47; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.352 2026-05-05 https://library.partnertax.ai/us-or/stat/316.353 2026-05-05 https://library.partnertax.ai/us-or/stat/316.362 1969 c.493 §54; 1983 c.740 §90; 2001 c.77 §6; 2001 c.660 §15 https://library.partnertax.ai/us-or/stat/316.363 1977 c.736 §2 https://library.partnertax.ai/us-or/stat/316.364 1977 c.736 §3 https://library.partnertax.ai/us-or/stat/316.365 2026-05-05 https://library.partnertax.ai/us-or/stat/316.366 2023 c.563 §2 https://library.partnertax.ai/us-or/stat/316.367 1969 c.493 §55; 1985 c.802 §9; 2015 c.629 §43 https://library.partnertax.ai/us-or/stat/316.368 1993 c.593 §8 https://library.partnertax.ai/us-or/stat/316.369 1989 c.625 §12; repealed by 2001 c.660 §9 https://library.partnertax.ai/us-or/stat/316.372 1953 c.304 §52; 1957 c.16 §3; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.377 1953 c.304 §53; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.382 1963 c.435 §2; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.387 1963 c.435 §3; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.392 1969 c.493 §60 https://library.partnertax.ai/us-or/stat/316.397 1959 c.591 §21; repealed by 1965 c.410 §7 https://library.partnertax.ai/us-or/stat/316.407 2026-05-05 https://library.partnertax.ai/us-or/stat/316.408 1963 c.388 §§2,4; repealed by 1965 c.410 §7 https://library.partnertax.ai/us-or/stat/316.412 2026-05-05 https://library.partnertax.ai/us-or/stat/316.414 1969 c.493 §64; 1993 c.44 §3; repealed by 2025 c.371 §9 https://library.partnertax.ai/us-or/stat/316.420 1965 c.410 §4; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.426 2026-05-05 https://library.partnertax.ai/us-or/stat/316.430 2026-05-05 https://library.partnertax.ai/us-or/stat/316.432 2026-05-05 https://library.partnertax.ai/us-or/stat/316.434 2026-05-05 https://library.partnertax.ai/us-or/stat/316.436 2026-05-05 https://library.partnertax.ai/us-or/stat/316.438 1965 c.248 §3; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.455 2026-05-05 https://library.partnertax.ai/us-or/stat/316.457 1969 c.493 §66; 1977 c.872 §6 https://library.partnertax.ai/us-or/stat/316.462 1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989 https://library.partnertax.ai/us-or/stat/316.472 2026-05-05 https://library.partnertax.ai/us-or/stat/316.502 1969 c.493 §70; 1977 c.761 §2; 2003 c.473 §12; 2005 c.826 §§4,4a; 2005 c.832 §§55,60; 2007 c.843 §§84,85,86,87; 2007 c.868 §§6,6a,7,7a; 2007 c.906 §§19,19a,20,20a; 2011 c.83 §17; 2013 c.722 §53; 2013 c.750 §47; 2013 c.763 §7; 2015 c.701 §4; 2021 c.589 §9; 2022 c.115 §13; 2023 c.298 §9; 2023 c.538 §8; 2023 c.602 §47a; 2024 c.70 §65a; 2025 c.36 §5 https://library.partnertax.ai/us-or/stat/316.505 2026-05-05 https://library.partnertax.ai/us-or/stat/316.557 1980 c.7 §4; 1985 c.603 §4; 1997 c.839 §21; 1999 c.90 §16; 2001 c.660 §44 https://library.partnertax.ai/us-or/stat/316.559 1953 c.304 §66; repealed by 1957 c.632 §1 (314.295 enacted in lieu of 316.560 and 317.375) https://library.partnertax.ai/us-or/stat/316.563 1953 c.304 §67; repealed by 1957 c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380) https://library.partnertax.ai/us-or/stat/316.567 1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44; 2022 c.97 §9 https://library.partnertax.ai/us-or/stat/316.569 1980 c.7 §10; 1985 c.603 §6 https://library.partnertax.ai/us-or/stat/316.570 2026-05-05 https://library.partnertax.ai/us-or/stat/316.573 1953 c.304 §69; 1955 c.595 §1; repealed by 1957 c.586 §19 https://library.partnertax.ai/us-or/stat/316.577 1980 c.7 §11; 1981 c.678 §2; 1983 c.162 §64; 2003 c.46 §41; 2021 c.9 §1 https://library.partnertax.ai/us-or/stat/316.579 1953 c.304 §70; 1955 c.595 §2; 1957 c.586 §17; renumbered 316.751 https://library.partnertax.ai/us-or/stat/316.583 1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770 https://library.partnertax.ai/us-or/stat/316.587 1980 c.7 §22; 1982 s.s.1 c.16 §21; 1985 c.603 §8; 1987 c.293 §22a; 1989 c.625 §13b; 1991 c.457 §7h; 1993 c.726 §35a; 1995 c.556 §5; 1999 c.90 §18; 2001 c.660 §4; 2017 c.278 §11; 2017 c.315 §25 https://library.partnertax.ai/us-or/stat/316.588 1987 c.293 §22c; 1993 c.726 §35b; 1999 c.90 §19; 2001 c.660 §5 https://library.partnertax.ai/us-or/stat/316.589 1953 c.304 §72; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.605 2026-05-05 https://library.partnertax.ai/us-or/stat/316.610 2026-05-05 https://library.partnertax.ai/us-or/stat/316.615 2026-05-05 https://library.partnertax.ai/us-or/stat/316.620 1953 c.304 §79; repealed by 1957 c.632 §1 (314.435 enacted in lieu of 316.635 and 317.435) https://library.partnertax.ai/us-or/stat/316.640 1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.650 2026-05-05 https://library.partnertax.ai/us-or/stat/316.655 1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465) https://library.partnertax.ai/us-or/stat/316.665 1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475) https://library.partnertax.ai/us-or/stat/316.675 Formerly 316.067; 1985 c.345 §7; 1985 c.802 §11; 1987 c.293 §23; 1987 c.647 §13; 1991 c.457 §7b; 1991 c.823 §3; 1995 c.556 §8; 1995 c.561 §17; 1995 c.746 §59; 1995 c.816 §32; 1997 c.99 §18; 1999 c.90 §22; 1999 c.403 §1; 1999 c.746 §12; 1999 c.981 §16; 1999 c.1005 §3; 1999 c.1007 §3; 2001 c.13 §1; 2001 c.212 §1; 2001 c.509 §18; 2003 c.280 §3; 2007 c.843 §§1,2,2a; 2009 c.202 §§1,2; 2013 c.194 §3; 2015 c.1 §74; 2015 c.699 §§20,21; 2015 c.843 §§3,4; 2016 c.91 §§8,9; 2018 c.57 §2; 2021 c.1 §131 https://library.partnertax.ai/us-or/stat/316.681 1985 c.738 §2; 2003 c.77 §18 https://library.partnertax.ai/us-or/stat/316.683 1987 c.293 §12b; 1989 c.988 §2; 1993 c.18 §81; 1993 c.229 §24; 1993 c.318 §13; 1997 c.631 §457 https://library.partnertax.ai/us-or/stat/316.685 Formerly 316.072; 1987 c.293 §24; 1997 c.692 §4 https://library.partnertax.ai/us-or/stat/316.687 1989 c.625 §13; 1991 c.457 §7c; 1997 c.839 §23; 1999 c.917 §2 https://library.partnertax.ai/us-or/stat/316.690 Formerly 316.071; 1985 c.345 §8; 1987 c.293 §24a; 2015 c.629 §45 https://library.partnertax.ai/us-or/stat/316.693 2013 s.s. c.5 §4; 2014 c.114 §1 https://library.partnertax.ai/us-or/stat/316.695 2026-05-05 https://library.partnertax.ai/us-or/stat/316.697 2026-05-05 https://library.partnertax.ai/us-or/stat/316.698 2005 c.559 §8 https://library.partnertax.ai/us-or/stat/316.699 1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.707 1983 c.162 §67; 1985 c.802 §13 https://library.partnertax.ai/us-or/stat/316.710 2026-05-05 https://library.partnertax.ai/us-or/stat/316.711 2026-05-05 https://library.partnertax.ai/us-or/stat/316.714 1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted in lieu of 316.715) https://library.partnertax.ai/us-or/stat/316.716 1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530) https://library.partnertax.ai/us-or/stat/316.737 1983 c.162 §76; 1987 c.293 §27 https://library.partnertax.ai/us-or/stat/316.738 2001 c.509 §15 https://library.partnertax.ai/us-or/stat/316.739 2011 c.7 §31 https://library.partnertax.ai/us-or/stat/316.740 1997 c.824 §2; repealed by 2001 c.660 §55 https://library.partnertax.ai/us-or/stat/316.744 1991 c.641 §4; repealed by 1999 c.880 §2 https://library.partnertax.ai/us-or/stat/316.747 2013 c.260 §7 https://library.partnertax.ai/us-or/stat/316.749 1953 c.304 §98; repealed by 1957 c.632 §1 (314.850 enacted in lieu of 316.755) https://library.partnertax.ai/us-or/stat/316.758 1953 c.304 §99; repealed by 1957 c.632 §1 (314.855 enacted in lieu of 316.760 and 317.550) https://library.partnertax.ai/us-or/stat/316.761 2026-05-05 https://library.partnertax.ai/us-or/stat/316.765 Formerly 316.585; 1963 c.83 §1; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.771 2026-05-05 https://library.partnertax.ai/us-or/stat/316.777 Formerly 316.049; 1985 c.317 §1; 1995 c.54 §17 https://library.partnertax.ai/us-or/stat/316.778 1957 c.586 §11; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.783 2026-05-05 https://library.partnertax.ai/us-or/stat/316.785 1989 c.625 §5 https://library.partnertax.ai/us-or/stat/316.787 Formerly 316.052; repealed by 1987 c.293 §70 https://library.partnertax.ai/us-or/stat/316.795 2018 c.109 §2; 2024 c.53 §4 https://library.partnertax.ai/us-or/stat/316.797 2018 c.109 §3; 2024 c.53 §5 https://library.partnertax.ai/us-or/stat/316.798 Formerly 316.053; repealed by 1987 c.293 §70 https://library.partnertax.ai/us-or/stat/316.800 2018 c.109 §6 https://library.partnertax.ai/us-or/stat/316.801 1969 c.493 §71; renumbered 316.970 https://library.partnertax.ai/us-or/stat/316.803 Formerly 316.057; renumbered 316.811 in 2025 https://library.partnertax.ai/us-or/stat/316.807 2024 c.53 §2 https://library.partnertax.ai/us-or/stat/316.808 2026-05-05 https://library.partnertax.ai/us-or/stat/316.812 1953 c.304 §102; 1955 c.582 §1; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.818 1953 c.304 §103; 1963 c.627 §19 (referred and rejected); repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.821 1953 c.304 §104; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.827 1953 c.304 §105; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.832 1953 c.304 §106; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.836 2005 c.832 §41 https://library.partnertax.ai/us-or/stat/316.837 2005 c.832 §42 https://library.partnertax.ai/us-or/stat/316.838 1953 c.304 §107; 1961 c.506 §3; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.844 Formerly 316.081; 1987 c.646 §13; 1997 c.99 §19 https://library.partnertax.ai/us-or/stat/316.845 2026-05-05 https://library.partnertax.ai/us-or/stat/316.846 1999 c.747 §2 https://library.partnertax.ai/us-or/stat/316.847 2021 c.525 §37 https://library.partnertax.ai/us-or/stat/316.848 Formerly 316.145; repealed by 1993 c.475 §3 https://library.partnertax.ai/us-or/stat/316.850 1999 c.358 §2; 2011 c.301 §3; repealed by 2025 c.36 §4 https://library.partnertax.ai/us-or/stat/316.853 1989 1985 c.352 §2; renumbered 316.216 in 1989 https://library.partnertax.ai/us-or/stat/316.859 1953 c.304 §109; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.861 2026-05-05 https://library.partnertax.ai/us-or/stat/316.866 1953 c.304 §111; repealed by 1969 c.493 §99 https://library.partnertax.ai/us-or/stat/316.871 2026-05-05 https://library.partnertax.ai/us-or/stat/316.970 2026-05-05 https://library.partnertax.ai/us-or/stat/316.990 2026-05-05 https://library.partnertax.ai/us-or/stat/316.992 2026-05-05 https://library.partnertax.ai/us-or/stat/317.013 1983 c.162 §11; 1984 c.1 §6; 1985 c.802 §32; 1987 c.293 §32; 1997 c.839 §27; 2003 c.77 §20 https://library.partnertax.ai/us-or/stat/317.015 1983 c.162 §2; 1984 c.1 §7; 1985 c.802 §21; 1987 c.293 §33; 1989 c.625 §16; 1991 c.457 §9; 1993 c.726 §39; 1995 c.556 §13; 1997 c.839 §28; 2009 c.5 §30; 2009 c.909 §§33,34; 2010 c.82 §29 https://library.partnertax.ai/us-or/stat/317.019 1985 c.802 §44 https://library.partnertax.ai/us-or/stat/317.020 1983 c.162 §41; 1984 c.1 §8; repealed by 2005 c.94 §84 https://library.partnertax.ai/us-or/stat/317.025 2026-05-05 https://library.partnertax.ai/us-or/stat/317.030 2026-05-05 https://library.partnertax.ai/us-or/stat/317.035 2026-05-05 https://library.partnertax.ai/us-or/stat/317.038 1989 c.625 §19; repealed by 1991 c.457 §24 https://library.partnertax.ai/us-or/stat/317.055 1999 c.30 §2; 2009 c.541 §18; repealed by 2013 c.614 §1 https://library.partnertax.ai/us-or/stat/317.060 1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; 2009 c.745 §§5,7,9; 2013 s.s. c.5 §1 https://library.partnertax.ai/us-or/stat/317.063 1977 c.597 §2; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.067 1977 c.597 §3; 1983 c.162 §6; 1999 c.21 §44; 1999 c.90 §22a https://library.partnertax.ai/us-or/stat/317.070 1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111 https://library.partnertax.ai/us-or/stat/317.072 1959 c.631 §6; repealed by 1969 c.520 §49 https://library.partnertax.ai/us-or/stat/317.074 1969 c.600 §5; 1983 c.162 §35; renumbered 317.650 https://library.partnertax.ai/us-or/stat/317.080 Amended by 1975 c.368 §6; 2009 c.403 §4; 2009 c.745 §1; 2011 c.669 §1; 2015 c.701 §§43,44; 2017 c.43 §§10,11; 2017 c.610 §17 https://library.partnertax.ai/us-or/stat/317.092 1979 c.483 §2; repealed by 1989 c.626 §12 https://library.partnertax.ai/us-or/stat/317.102 2026-05-05 https://library.partnertax.ai/us-or/stat/317.103 2026-05-05 https://library.partnertax.ai/us-or/stat/317.104 Repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.106 Amended by 1953 c.385 §9; 1973 c.233 §1; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.111 Formerly 317.071; 1985 c.712 §1 https://library.partnertax.ai/us-or/stat/317.112 2009 c.913 §16 https://library.partnertax.ai/us-or/stat/317.113 2026-05-05 https://library.partnertax.ai/us-or/stat/317.114 1997 c.534 §15; 1999 c.21 §47; 2001 c.584 §8; 2011 c.730 §73; repealed by 2015 c.701 §36 https://library.partnertax.ai/us-or/stat/317.116 2001 c.292 §8 https://library.partnertax.ai/us-or/stat/317.125 2001 c.292 §9; 2005 c.667 §4 https://library.partnertax.ai/us-or/stat/317.127 Formerly 317.077; repealed by 1987 c.769 §20 https://library.partnertax.ai/us-or/stat/317.129 2001 c.292 §10 https://library.partnertax.ai/us-or/stat/317.131 2001 c.292 §12; 2005 c.667 §6 https://library.partnertax.ai/us-or/stat/317.133 1991 c.928 §4; repealed by 1993 c.730 §25 (315.234 enacted in lieu of 316.133 and 317.134) https://library.partnertax.ai/us-or/stat/317.135 2026-05-05 https://library.partnertax.ai/us-or/stat/317.140 2026-05-05 https://library.partnertax.ai/us-or/stat/317.141 1989 c.893 §§5,6; repealed by 1991 c.877 §41 https://library.partnertax.ai/us-or/stat/317.145 2026-05-05 https://library.partnertax.ai/us-or/stat/317.146 2009 c.913 §29 https://library.partnertax.ai/us-or/stat/317.148 2026-05-05 https://library.partnertax.ai/us-or/stat/317.149 2026-05-05 https://library.partnertax.ai/us-or/stat/317.150 2026-05-05 https://library.partnertax.ai/us-or/stat/317.151 1985 c.695 §5; 1989 c.989 §1; 1997 c.373 §2; 2003 c.318 §1; 2009 c.913 §23 https://library.partnertax.ai/us-or/stat/317.152 1989 c.911 §3; repealed by 2025 c.36 §4 https://library.partnertax.ai/us-or/stat/317.154 Amended by 1981 c.812 §2; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.170 2026-05-05 https://library.partnertax.ai/us-or/stat/317.175 2026-05-05 https://library.partnertax.ai/us-or/stat/317.190 1955 c.205 §2; 1983 c.162 §9 https://library.partnertax.ai/us-or/stat/317.195 Repealed by 1959 c.389 §1 (317.206 enacted in lieu of 317.205) https://library.partnertax.ai/us-or/stat/317.206 Repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.215 2026-05-05 https://library.partnertax.ai/us-or/stat/317.216 Amended by 1953 c.385 §9; repealed by 1959 c.389 §5 (317.231 enacted in lieu of 317.230) https://library.partnertax.ai/us-or/stat/317.231 Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240) https://library.partnertax.ai/us-or/stat/317.236 Repealed by 1959 c.389 §7 (317.236 enacted in lieu of 317.235 and 317.240) https://library.partnertax.ai/us-or/stat/317.241 Repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.247 2026-05-05 https://library.partnertax.ai/us-or/stat/317.259 1953 c.385 §9; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.265 2026-05-05 https://library.partnertax.ai/us-or/stat/317.267 Amended by 1957 c.88 §1; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.273 1983 c.162 §14a; 1985 c.802 §22a; repealed by 1989 c.625 §81 https://library.partnertax.ai/us-or/stat/317.283 1985 c.802 §22d; 2013 s.s. c.5 §6a; 2014 c.114 §2 https://library.partnertax.ai/us-or/stat/317.285 2026-05-05 https://library.partnertax.ai/us-or/stat/317.286 1957 c.19 §2; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.295 Amended by 1953 c.385 §9; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.301 2011 c.7 §31 https://library.partnertax.ai/us-or/stat/317.303 1983 c.162 §17 https://library.partnertax.ai/us-or/stat/317.304 1957 c.74 §2; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.307 1995 c.556 §17; 1997 c.839 §35 https://library.partnertax.ai/us-or/stat/317.309 1983 c.162 §18; 1985 c.802 §23; 1987 c.293 §39 https://library.partnertax.ai/us-or/stat/317.310 1987 c.293 §44 https://library.partnertax.ai/us-or/stat/317.311 1987 c.293 §44a; 2005 c.94 §88 https://library.partnertax.ai/us-or/stat/317.312 1987 c.293 §44b https://library.partnertax.ai/us-or/stat/317.314 1983 c.162 §19; 1984 c.1 §10 https://library.partnertax.ai/us-or/stat/317.319 1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.322 1983 c.162 §21; repealed by 2001 c.509 §19 https://library.partnertax.ai/us-or/stat/317.327 1979 c.414 §4; 1983 c.162 §31; renumbered 317.381 https://library.partnertax.ai/us-or/stat/317.329 1985 c.802 §49; repealed by 1997 c.839 §69 https://library.partnertax.ai/us-or/stat/317.344 1983 c.162 §24; 1984 c.1 §11 https://library.partnertax.ai/us-or/stat/317.346 2022 c.82 §16(5); 2024 c.52 §5(5) https://library.partnertax.ai/us-or/stat/317.349 1959 c.631 §§4,5; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.351 Repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355) https://library.partnertax.ai/us-or/stat/317.356 Repealed by 1975 c.760 §3 https://library.partnertax.ai/us-or/stat/317.362 1983 c.162 §27 https://library.partnertax.ai/us-or/stat/317.363 Repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420) https://library.partnertax.ai/us-or/stat/317.374 1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995 https://library.partnertax.ai/us-or/stat/317.379 1991 c.863 §35; repealed by 2009 c.33 §26 https://library.partnertax.ai/us-or/stat/317.386 Formerly 317.083; 1985 c.802 §28 https://library.partnertax.ai/us-or/stat/317.388 1999 c.1007 §5 https://library.partnertax.ai/us-or/stat/317.390 2026-05-05 https://library.partnertax.ai/us-or/stat/317.391 Formerly 317.098; repealed by 1993 c.475 §3 https://library.partnertax.ai/us-or/stat/317.394 Amended by 1957 c.607 §7; renumbered 317.504 https://library.partnertax.ai/us-or/stat/317.398 2005 c.832 §44; 2012 c.31 §29 https://library.partnertax.ai/us-or/stat/317.401 2005 c.826 §10; 2007 c.906 §22; 2013 c.750 §37; 2015 c.217 §15; 2019 c.579 §22; 2021 c.528 §24; 2025 c.562 §8 https://library.partnertax.ai/us-or/stat/317.405 2026-05-05 https://library.partnertax.ai/us-or/stat/317.410 2026-05-05 https://library.partnertax.ai/us-or/stat/317.415 2026-05-05 https://library.partnertax.ai/us-or/stat/317.420 Repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455) https://library.partnertax.ai/us-or/stat/317.460 Repealed by 1957 c.632 §1 (314.455 enacted in lieu of 316.660 and 317.465) https://library.partnertax.ai/us-or/stat/317.470 Repealed by 1957 c.632 §1 (314.465 enacted in lieu of 316.670 and 317.475) https://library.partnertax.ai/us-or/stat/317.476 Formerly 317.297; 1987 c.293 §45d https://library.partnertax.ai/us-or/stat/317.478 1987 c.293 §45c; 1993 c.726 §48 https://library.partnertax.ai/us-or/stat/317.479 Repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480) https://library.partnertax.ai/us-or/stat/317.485 1999 c.358 §4; 2011 c.301 §4; repealed by 2025 c.36 §4 https://library.partnertax.ai/us-or/stat/317.491 2013 c.260 §9 https://library.partnertax.ai/us-or/stat/317.493 Formerly 317.395; repealed by 2025 c.371 §9 https://library.partnertax.ai/us-or/stat/317.505 2026-05-05 https://library.partnertax.ai/us-or/stat/317.510 Repealed by 1957 c.632 §1 (314.830 enacted in lieu of 316.735 and 317.530) https://library.partnertax.ai/us-or/stat/317.535 2026-05-05 https://library.partnertax.ai/us-or/stat/317.625 2018 c.101 §34 https://library.partnertax.ai/us-or/stat/317.635 1983 c.162 §39; 1985 c.802 §22b; 2013 s.s. c.5 §6 https://library.partnertax.ai/us-or/stat/317.650 Formerly 317.078; 1995 c.556 §52; 1995 c.786 §15; 2005 c.185 §7 https://library.partnertax.ai/us-or/stat/317.655 Formerly 317.197; 1995 c.786 §16; 2025 c.36 §7 https://library.partnertax.ai/us-or/stat/317.660 Formerly 317.199; 1995 c.786 §17; 1999 c.143 §11; 2007 c.716 §§1,3 https://library.partnertax.ai/us-or/stat/317.665 Formerly 317.299; 1995 c.786 §18 https://library.partnertax.ai/us-or/stat/317.667 1984 c.1 §4; 1985 c.802 §30a; 1997 c.325 §45; 2007 c.323 §1; 2017 c.181 §1 https://library.partnertax.ai/us-or/stat/317.710 1984 c.1 §2; 1985 c.802 §29; 1995 c.786 §21; 2009 c.401 §1; 2017 c.316 §2; 2021 c.528 §16 https://library.partnertax.ai/us-or/stat/317.713 1991 c.457 §14 https://library.partnertax.ai/us-or/stat/317.715 2013 c.707 §4; 2015 c.755 §4; repealed by 2018 c.101 §35 https://library.partnertax.ai/us-or/stat/317.720 1984 c.1 §11b; 1987 c.293 §47 https://library.partnertax.ai/us-or/stat/317.725 2026-05-05 https://library.partnertax.ai/us-or/stat/317.850 Formerly 317.590; 2001 c.114 §42; 2022 c.115 §14; 2023 c.298 §10 https://library.partnertax.ai/us-or/stat/317.853 2026-05-05 https://library.partnertax.ai/us-or/stat/317.920 1959 c.356 §2; 1975 c.652 §90; 1983 c.162 §42; 1985 c.802 §28b; 1987 c.293 §48; 1997 c.839 §37; 1999 c.90 §25a https://library.partnertax.ai/us-or/stat/317.930 1959 c.356 §5; repealed by 1983 c.162 §57 https://library.partnertax.ai/us-or/stat/317.950 2026-05-05 https://library.partnertax.ai/us-or/stat/317.991 2026-05-05 https://library.partnertax.ai/us-or/stat/318.010 1955 c.334 §1 https://library.partnertax.ai/us-or/stat/318.020 1955 c.334 §2; 1957 c.607 §9; 1957 c.633 §1; 1961 c.55 §1; subsection (3) enacted as 1961 c.55 §2; 1975 c.368 §7; 1983 c.162 §44; 1999 c.21 §49; 2001 c.545 §5; 2005 c.94 §89 https://library.partnertax.ai/us-or/stat/318.030 2026-05-05 https://library.partnertax.ai/us-or/stat/318.031 1983 c.162 §46 (enacted in lieu of 318.030); 1984 c.1 §13; 1985 c.761 §23; 1987 c.293 §49; 1987 c.911 §8f; 1989 c.625 §24; 1989 c.911 §5; 1991 c.457 §15; 1991 c.652 §11; 1991 c.928 §5; 1993 c.730 §6; 1995 c.79 §171; 1997 c.835 §41; 1999 c.21 §50; 1999 c.358 §5; 2001 c.114 §43; 2001 c.292 §13; 2001 c.674 §12; 2001 c.932 §11; 2001 c.957 §19; 2005 c.80 §3; 2005 c.94 §90; 2007 c.739 §8; 2007 c.883 §4; 2009 c.33 §§27,28; 2011 c.83 §22; 2011 c.730 §20; 2011 c.732 §10; 2017 c.610 §22; 2018 c.108 §8; 2019 c.579 §16; 2022 c.34 §12; 2022 c.115 §16; 2023 c.490 §24 https://library.partnertax.ai/us-or/stat/318.040 1955 c.334 §6; repealed by 1977 c.866 §9 https://library.partnertax.ai/us-or/stat/318.060 1955 c.334 §7; 1957 c.528 §5 https://library.partnertax.ai/us-or/stat/318.070 1955 c.334 §5 https://library.partnertax.ai/us-or/stat/318.074 2009 c.747 §4; 2013 s.s. c.5 §9 https://library.partnertax.ai/us-or/stat/318.080 2026-05-05 https://library.partnertax.ai/us-or/stat/318.085 1983 c.162 §49; repealed by 1995 c.79 §172 https://library.partnertax.ai/us-or/stat/318.102 2026-05-05 https://library.partnertax.ai/us-or/stat/318.104 2026-05-05 https://library.partnertax.ai/us-or/stat/318.106 1985 c.695 §4; 2009 c.33 §29 https://library.partnertax.ai/us-or/stat/318.110 2026-05-05 https://library.partnertax.ai/us-or/stat/318.130 1985 c.802 §21d; 2009 c.33 §30 https://library.partnertax.ai/us-or/stat/318.160 1987 c.591 §17; repealed by 1997 c.170 §33 https://library.partnertax.ai/us-or/stat/318.175 2026-05-05 https://library.partnertax.ai/us-or/stat/319.010 2026-05-05 https://library.partnertax.ai/us-or/stat/319.020 2017 c.750 §45; 2018 c.93 §43; 2019 c.250 §1; 2019 c.491 §7 https://library.partnertax.ai/us-or/stat/319.023 1991 c.863 §18; repealed by 1991 c.863 §21 https://library.partnertax.ai/us-or/stat/319.030 2026-05-05 https://library.partnertax.ai/us-or/stat/319.040 Amended by 1957 c.209 §2; 1999 c.769 §18 https://library.partnertax.ai/us-or/stat/319.042 1999 c.769 §17 https://library.partnertax.ai/us-or/stat/319.050 Amended by 1967 c.359 §690; 1999 c.769 §12; 2003 c.52 §1 https://library.partnertax.ai/us-or/stat/319.051 2003 c.52 §3 https://library.partnertax.ai/us-or/stat/319.052 2003 c.52 §4 https://library.partnertax.ai/us-or/stat/319.053 2003 c.52 §5 https://library.partnertax.ai/us-or/stat/319.060 Amended by 2003 c.52 §7 https://library.partnertax.ai/us-or/stat/319.070 2026-05-05 https://library.partnertax.ai/us-or/stat/319.080 2026-05-05 https://library.partnertax.ai/us-or/stat/319.090 Amended by 1981 c.396 §1; 1989 c.664 §3; 1999 c.769 §5 https://library.partnertax.ai/us-or/stat/319.096 2003 c.113 §2 https://library.partnertax.ai/us-or/stat/319.098 2003 c.113 §3 https://library.partnertax.ai/us-or/stat/319.100 1989 c.664 §4; 2003 c.113 §4 https://library.partnertax.ai/us-or/stat/319.102 2003 c.113 §5 https://library.partnertax.ai/us-or/stat/319.110 2026-05-05 https://library.partnertax.ai/us-or/stat/319.120 Amended by 1967 c.54 §1; 1999 c.769 §7 https://library.partnertax.ai/us-or/stat/319.125 Repealed by 1989 c.664 §6 https://library.partnertax.ai/us-or/stat/319.160 Amended by 1987 c.610 §5; repealed by 1989 c.664 §6 https://library.partnertax.ai/us-or/stat/319.180 Amended by 1955 c.730 §3; 1957 c.209 §4; 1959 c.505 §5; 1963 c.226 §2; 1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989 c.664 §5; 1999 c.769 §6 https://library.partnertax.ai/us-or/stat/319.182 1999 c.769 §2; 2003 c.576 §200; 2011 c.661 §3 https://library.partnertax.ai/us-or/stat/319.184 1999 c.769 §3 https://library.partnertax.ai/us-or/stat/319.186 1999 c.769 §4; 2011 c.223 §2 https://library.partnertax.ai/us-or/stat/319.190 Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7; 2011 c.101 §2 https://library.partnertax.ai/us-or/stat/319.192 2003 c.307 §2 https://library.partnertax.ai/us-or/stat/319.200 Amended by 1967 c.54 §3; 1987 c.610 §8 https://library.partnertax.ai/us-or/stat/319.210 Amended by 1955 c.730 §5; 1987 c.610 §9 https://library.partnertax.ai/us-or/stat/319.220 Amended by 1955 c.730 §6; 1987 c.610 §10 https://library.partnertax.ai/us-or/stat/319.230 Amended by 1957 c.209 §6 https://library.partnertax.ai/us-or/stat/319.240 Amended by 1953 c.82 §2; 1955 c.730 §7; 1959 c.186 §1; 1963 c.257 §1; 1987 c.610 §11; 2003 c.56 §1; 2021 c.630 §167 https://library.partnertax.ai/us-or/stat/319.245 2021 c.630 §165 https://library.partnertax.ai/us-or/stat/319.250 Amended by 1955 c.730 §8; 1959 c.186 §2; 1961 c.43 §1; 1987 c.610 §12 https://library.partnertax.ai/us-or/stat/319.260 Amended by 1987 c.610 §12a https://library.partnertax.ai/us-or/stat/319.270 Amended by 1987 c.610 §13 https://library.partnertax.ai/us-or/stat/319.275 1987 c.610 §22; 1991 c.863 §§18a,21a https://library.partnertax.ai/us-or/stat/319.280 Amended by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1; 1971 c.163 §1; 1973 c.135 §1; 1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003 c.56 §2; 2013 c.781 §19; 2019 c.428 §5 https://library.partnertax.ai/us-or/stat/319.290 Amended by 1955 c.730 §9; 1963 c.257 §3; 1979 c.344 §5 https://library.partnertax.ai/us-or/stat/319.300 Amended by 1953 c.77 §2; 1955 c.730 §10; 1957 c.209 §7 https://library.partnertax.ai/us-or/stat/319.310 Amended by 1959 c.186 §4 https://library.partnertax.ai/us-or/stat/319.320 Amended by 1961 c.368 §1; 1965 c.64 §1; 1965 c.425 §2; 1967 c.367 §2; 1979 c.344 §6 https://library.partnertax.ai/us-or/stat/319.330 Amended by 1957 c.209 §8; repealed by 1979 c.344 §11 https://library.partnertax.ai/us-or/stat/319.370 Amended by 1987 c.610 §14 https://library.partnertax.ai/us-or/stat/319.375 1955 c.730 §14; 1987 c.610 §15 https://library.partnertax.ai/us-or/stat/319.380 2026-05-05 https://library.partnertax.ai/us-or/stat/319.382 1993 c.706 §2 https://library.partnertax.ai/us-or/stat/319.390 2026-05-05 https://library.partnertax.ai/us-or/stat/319.400 Amended by 1955 c.730 §12; 1987 c.610 §17 https://library.partnertax.ai/us-or/stat/319.410 Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1; 1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17 https://library.partnertax.ai/us-or/stat/319.415 1985 c.152 §4; 1993 c.741 §30; 1999 c.296 §1; 2005 c.22 §227; 2015 c.767 §96; 2017 c.750 §86 https://library.partnertax.ai/us-or/stat/319.417 1989 c.101 §2; 1993 c.741 §31; 1999 c.935 §28 https://library.partnertax.ai/us-or/stat/319.420 2026-05-05 https://library.partnertax.ai/us-or/stat/319.510 Amended by 2007 c.71 §93 https://library.partnertax.ai/us-or/stat/319.520 2026-05-05 https://library.partnertax.ai/us-or/stat/319.525 2001 c.305 §2 https://library.partnertax.ai/us-or/stat/319.530 2026-05-05 https://library.partnertax.ai/us-or/stat/319.535 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.550 2026-05-05 https://library.partnertax.ai/us-or/stat/319.560 Amended by 1959 c.188 §4; 1977 c.429 §3; 1999 c.769 §21 https://library.partnertax.ai/us-or/stat/319.570 Amended by 1959 c.188 §5; 1967 c.359 §692 https://library.partnertax.ai/us-or/stat/319.580 2026-05-05 https://library.partnertax.ai/us-or/stat/319.590 2026-05-05 https://library.partnertax.ai/us-or/stat/319.600 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.611 Amended by 1955 c.476 §1; repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.621 2026-05-05 https://library.partnertax.ai/us-or/stat/319.628 1999 c.769 §20 https://library.partnertax.ai/us-or/stat/319.630 Amended by 1959 c.188 §10 https://library.partnertax.ai/us-or/stat/319.640 2026-05-05 https://library.partnertax.ai/us-or/stat/319.650 2026-05-05 https://library.partnertax.ai/us-or/stat/319.660 2026-05-05 https://library.partnertax.ai/us-or/stat/319.665 Amended by 1959 c.188 §9; renumbered 319.621 https://library.partnertax.ai/us-or/stat/319.671 2026-05-05 https://library.partnertax.ai/us-or/stat/319.675 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.681 1959 c.188 §15; 1977 c.429 §6 https://library.partnertax.ai/us-or/stat/319.690 Amended by 1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977 c.429 §7; 2011 c.101 §4; 2015 c.77 §2 https://library.partnertax.ai/us-or/stat/319.692 1963 c.226 §5; 1985 c.265 §2; 1989 c.992 §27 https://library.partnertax.ai/us-or/stat/319.694 1959 c.188 §18; 1963 c.226 §8; 1971 c.149 §3; 1987 c.158 §51; 1987 c.610 §18; 1999 c.769 §14 https://library.partnertax.ai/us-or/stat/319.697 1959 c.188 §§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8 https://library.partnertax.ai/us-or/stat/319.700 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.720 Amended by 1959 c.188 §24 https://library.partnertax.ai/us-or/stat/319.730 Amended by 1999 c.59 §79 https://library.partnertax.ai/us-or/stat/319.740 Amended by 1959 c.188 §25 https://library.partnertax.ai/us-or/stat/319.742 1999 c.769 §9; 2003 c.576 §201; 2011 c.661 §4 https://library.partnertax.ai/us-or/stat/319.744 1999 c.769 §10 https://library.partnertax.ai/us-or/stat/319.746 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.760 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.780 Amended by 1959 c.188 §27 https://library.partnertax.ai/us-or/stat/319.790 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.801 1959 c.188 §30 https://library.partnertax.ai/us-or/stat/319.810 Amended by 1959 c.188 §31 https://library.partnertax.ai/us-or/stat/319.820 Repealed by 1959 c.188 §44 https://library.partnertax.ai/us-or/stat/319.831 1959 c.188 §§34,35,36(1); 1961 c.542 §1; 1963 c.257 §4; 1965 c.425 §3; 1967 c.367 §3; 1971 c.118 §2; 1979 c.344 §7; 1999 c.696 §1; 2001 c.927 §1; 2013 c.781 §18; 2019 c.428 §6 https://library.partnertax.ai/us-or/stat/319.835 1959 c.188 §36(2) https://library.partnertax.ai/us-or/stat/319.840 2026-05-05 https://library.partnertax.ai/us-or/stat/319.850 Amended by 1959 c.188 §37 https://library.partnertax.ai/us-or/stat/319.860 Amended by 1959 c.188 §38 https://library.partnertax.ai/us-or/stat/319.870 2026-05-05 https://library.partnertax.ai/us-or/stat/319.875 1959 c.188 §§40,41,42 https://library.partnertax.ai/us-or/stat/319.880 2026-05-05 https://library.partnertax.ai/us-or/stat/319.885 2026-05-05 https://library.partnertax.ai/us-or/stat/319.890 2026-05-05 https://library.partnertax.ai/us-or/stat/319.895 2026-05-05 https://library.partnertax.ai/us-or/stat/319.900 2026-05-05 https://library.partnertax.ai/us-or/stat/319.905 2026-05-05 https://library.partnertax.ai/us-or/stat/319.910 2026-05-05 https://library.partnertax.ai/us-or/stat/319.915 2026-05-05 https://library.partnertax.ai/us-or/stat/319.915 2026-05-05 https://library.partnertax.ai/us-or/stat/319.920 2026-05-05 https://library.partnertax.ai/us-or/stat/319.923 2026-05-05 https://library.partnertax.ai/us-or/stat/319.925 2026-05-05 https://library.partnertax.ai/us-or/stat/319.930 2026-05-05 https://library.partnertax.ai/us-or/stat/319.935 2026-05-05 https://library.partnertax.ai/us-or/stat/319.940 2026-05-05 https://library.partnertax.ai/us-or/stat/319.945 2026-05-05 https://library.partnertax.ai/us-or/stat/319.946 2026-05-05 https://library.partnertax.ai/us-or/stat/319.947 2026-05-05 https://library.partnertax.ai/us-or/stat/319.950 2026-05-05 https://library.partnertax.ai/us-or/stat/319.950 2026-05-05 https://library.partnertax.ai/us-or/stat/319.990 2026-05-05 https://library.partnertax.ai/us-or/stat/320.011 1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999 c.501 §2 https://library.partnertax.ai/us-or/stat/320.012 1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3 https://library.partnertax.ai/us-or/stat/320.013 1955 c.574 §3; repealed by 1957 c.384 §6 https://library.partnertax.ai/us-or/stat/320.016 1995 c.255 §2; repealed by 1999 c.501 §12 https://library.partnertax.ai/us-or/stat/320.040 2026-05-05 https://library.partnertax.ai/us-or/stat/320.050 2026-05-05 https://library.partnertax.ai/us-or/stat/320.060 1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12 https://library.partnertax.ai/us-or/stat/320.070 2026-05-05 https://library.partnertax.ai/us-or/stat/320.075 1999 c.501 §6; 2005 c.94 §92 https://library.partnertax.ai/us-or/stat/320.080 Repealed by 1981 c.677 §8 https://library.partnertax.ai/us-or/stat/320.100 Amended by 1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989 c.786 §3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7; 2013 c.768 §133a; 2019 c.209 §6; 2025 c.36 §12 https://library.partnertax.ai/us-or/stat/320.110 Amended by 1991 c.459 §272b; 2005 c.94 §94 https://library.partnertax.ai/us-or/stat/320.120 Amended by 1999 c.501 §8; 2005 c.94 §95 https://library.partnertax.ai/us-or/stat/320.130 Amended by 2005 c.94 §96 https://library.partnertax.ai/us-or/stat/320.140 Amended by 1993 c.270 §64; 1993 c.803 §14; 2005 c.94 §97 https://library.partnertax.ai/us-or/stat/320.150 2026-05-05 https://library.partnertax.ai/us-or/stat/320.170 2007 c.829 §2; 2009 c.534 §1; 2016 c.59 §2 https://library.partnertax.ai/us-or/stat/320.171 2007 c.829 §3; 2009 c.534 §2; 2021 c.361 §1 https://library.partnertax.ai/us-or/stat/320.176 2007 c.829 §4; 2016 c.59 §5 https://library.partnertax.ai/us-or/stat/320.179 2007 c.829 §5; 2009 c.534 §§3,4 https://library.partnertax.ai/us-or/stat/320.183 2007 c.829 §6 https://library.partnertax.ai/us-or/stat/320.186 2007 c.829 §7; 2016 c.59 §6 https://library.partnertax.ai/us-or/stat/320.189 2007 c.829 §8; 2009 c.534 §5 https://library.partnertax.ai/us-or/stat/320.192 2016 c.59 §8 https://library.partnertax.ai/us-or/stat/320.195 Formerly 305.824; 2005 c.187 §1; 2013 c.610 §3; 2018 c.34 §1 https://library.partnertax.ai/us-or/stat/320.302 2005 c.187 §5 https://library.partnertax.ai/us-or/stat/320.303 2026-05-05 https://library.partnertax.ai/us-or/stat/320.305 2026-05-05 https://library.partnertax.ai/us-or/stat/320.310 2003 c.818 §3; 2013 c.610 §5 https://library.partnertax.ai/us-or/stat/320.315 2003 c.818 §4; 2013 c.610 §6; 2019 c.498 §3 https://library.partnertax.ai/us-or/stat/320.320 2003 c.818 §5; 2013 c.610 §7; 2017 c.278 §12 https://library.partnertax.ai/us-or/stat/320.325 2003 c.818 §6; 2013 c.610 §8; 2018 c.34 §2; 2021 c.212 §2 https://library.partnertax.ai/us-or/stat/320.330 2003 c.818 §7; 2013 c.610 §9 https://library.partnertax.ai/us-or/stat/320.332 2026-05-05 https://library.partnertax.ai/us-or/stat/320.335 2003 c.818 §8 https://library.partnertax.ai/us-or/stat/320.340 2026-05-05 https://library.partnertax.ai/us-or/stat/320.345 2003 c.818 §10; 2013 c.610 §11 https://library.partnertax.ai/us-or/stat/320.347 2005 c.610 §4; 2013 c.610 §12 https://library.partnertax.ai/us-or/stat/320.350 2003 c.818 §11; 2013 c.610 §10; 2018 c.34 §3 https://library.partnertax.ai/us-or/stat/320.355 2018 c.34 §5; 2019 c.498 §4 https://library.partnertax.ai/us-or/stat/320.357 2021 c.525 §47 https://library.partnertax.ai/us-or/stat/320.360 2018 c.34 §6; 2019 c.498 §5 https://library.partnertax.ai/us-or/stat/320.365 2026-05-05 https://library.partnertax.ai/us-or/stat/320.400 2017 c.750 §89; 2018 c.93 §10; 2019 c.491 §1; 2021 c.630 §34 https://library.partnertax.ai/us-or/stat/320.401 2019 c.491 §19 https://library.partnertax.ai/us-or/stat/320.405 2017 c.750 §90; 2018 c.93 §11 https://library.partnertax.ai/us-or/stat/320.410 2017 c.750 §91 https://library.partnertax.ai/us-or/stat/320.415 2017 c.750 §92; 2018 c.93 §12 https://library.partnertax.ai/us-or/stat/320.420 2017 c.750 §93 https://library.partnertax.ai/us-or/stat/320.425 2017 c.750 §94 https://library.partnertax.ai/us-or/stat/320.430 2017 c.750 §95; 2019 c.491 §2 https://library.partnertax.ai/us-or/stat/320.435 2017 c.750 §96; 2017 c.750 §96a; 2021 c.95 §7; 2022 c.25 §5 https://library.partnertax.ai/us-or/stat/320.440 2017 c.750 §97; 2019 c.491 §25 https://library.partnertax.ai/us-or/stat/320.445 2017 c.750 §98; 2018 c.93 §13 https://library.partnertax.ai/us-or/stat/320.450 2017 c.750 §99 https://library.partnertax.ai/us-or/stat/320.455 2017 c.750 §100; 2018 c.93 §14 https://library.partnertax.ai/us-or/stat/320.460 2017 c.750 §101 https://library.partnertax.ai/us-or/stat/320.465 2017 c.750 §102 https://library.partnertax.ai/us-or/stat/320.470 2017 c.750 §103; 2019 c.491 §14; 2021 c.528 §17 https://library.partnertax.ai/us-or/stat/320.475 2017 c.750 §104 https://library.partnertax.ai/us-or/stat/320.480 2017 c.750 §105 https://library.partnertax.ai/us-or/stat/320.485 2017 c.750 §106 https://library.partnertax.ai/us-or/stat/320.490 2026-05-05 https://library.partnertax.ai/us-or/stat/320.550 2026-05-05 https://library.partnertax.ai/us-or/stat/320.555 2017 c.750 §122i https://library.partnertax.ai/us-or/stat/320.560 2026-05-05 https://library.partnertax.ai/us-or/stat/320.990 2026-05-05 https://library.partnertax.ai/us-or/stat/321.011 1957 c.309 §2; 2005 c.94 §100; 2025 c.581 §5b https://library.partnertax.ai/us-or/stat/321.012 1967 c.429 §60; 2025 c.581 §5c https://library.partnertax.ai/us-or/stat/321.015 1991 c.919 §28; repealed by 1993 c.657 §6 https://library.partnertax.ai/us-or/stat/321.017 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.025 2026-05-05 https://library.partnertax.ai/us-or/stat/321.027 2026-05-05 https://library.partnertax.ai/us-or/stat/321.028 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.035 1967 c.429 §10; repealed by 1969 c.524 §15 https://library.partnertax.ai/us-or/stat/321.045 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.055 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.075 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.085 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.115 1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125) https://library.partnertax.ai/us-or/stat/321.126 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.145 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.152 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.165 Repealed by 1953 c.375 §38 https://library.partnertax.ai/us-or/stat/321.185 2026-05-05 https://library.partnertax.ai/us-or/stat/321.201 2001 c.860 §13 https://library.partnertax.ai/us-or/stat/321.204 1953 c.375 §23; repealed by 1961 c.297 §12 https://library.partnertax.ai/us-or/stat/321.207 2001 c.860 §15 https://library.partnertax.ai/us-or/stat/321.210 2001 c.860 §16 https://library.partnertax.ai/us-or/stat/321.213 1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40 https://library.partnertax.ai/us-or/stat/321.216 2001 c.860 §18 https://library.partnertax.ai/us-or/stat/321.219 2001 c.860 §19; 2011 c.204 §11; 2023 c.29 §38 https://library.partnertax.ai/us-or/stat/321.222 2026-05-05 https://library.partnertax.ai/us-or/stat/321.257 Formerly 528.025; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.267 Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.272 1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b https://library.partnertax.ai/us-or/stat/321.274 Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.282 2026-05-05 https://library.partnertax.ai/us-or/stat/321.284 1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40 https://library.partnertax.ai/us-or/stat/321.299 Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.302 Formerly 528.095; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.307 1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85 https://library.partnertax.ai/us-or/stat/321.312 Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.317 Formerly 528.115; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.322 1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40 https://library.partnertax.ai/us-or/stat/321.347 1977 c.892 §23; 1979 c.553 §10; 1981 c.419 §7; 1991 c.459 §289; 1999 c.19 §5; 1999 c.314 §§68,68a; 2003 c.454 §115; 2003 c.621 §7a https://library.partnertax.ai/us-or/stat/321.348 1993 c.801 §17; 2003 c.621 §8 https://library.partnertax.ai/us-or/stat/321.349 1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22 https://library.partnertax.ai/us-or/stat/321.352 2026-05-05 https://library.partnertax.ai/us-or/stat/321.353 2026-05-05 https://library.partnertax.ai/us-or/stat/321.354 Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.356 2026-05-05 https://library.partnertax.ai/us-or/stat/321.357 2026-05-05 https://library.partnertax.ai/us-or/stat/321.358 Formerly 321.618; 1981 c.804 §93; 1983 c.462 §5; 1983 c.657 §2; 1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a; 1999 c.314 §92; 1999 c.1078 §74; 2003 c.621 §17 https://library.partnertax.ai/us-or/stat/321.359 1983 c.462 §8; repealed by 1991 c.459 §321 https://library.partnertax.ai/us-or/stat/321.362 1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b https://library.partnertax.ai/us-or/stat/321.366 2003 c.621 §15; 2017 c.25 §1 https://library.partnertax.ai/us-or/stat/321.367 1977 c.892 §28a; 1979 c.454 §5; 1983 c.669 §1; 1987 c.158 §53; 1991 c.854 §7; 1993 c.801 §38b; 2003 c.621 §19; 2005 c.94 §103 https://library.partnertax.ai/us-or/stat/321.372 1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22 https://library.partnertax.ai/us-or/stat/321.390 1989 c.887 §8; 1991 c.459 §298; 1999 c.314 §52; 2003 c.454 §126; 2003 c.621 §20a https://library.partnertax.ai/us-or/stat/321.405 1961 c.627 §2; 1993 c.801 §23; 2003 c.621 §30; renumbered 321.817 in 2003 https://library.partnertax.ai/us-or/stat/321.415 2026-05-05 https://library.partnertax.ai/us-or/stat/321.420 1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b https://library.partnertax.ai/us-or/stat/321.430 2026-05-05 https://library.partnertax.ai/us-or/stat/321.432 1995 c.350 §2; repealed by 2003 c.621 §35 https://library.partnertax.ai/us-or/stat/321.435 2026-05-05 https://library.partnertax.ai/us-or/stat/321.440 1961 c.627 §15; repealed by 1985 c.759 §40 https://library.partnertax.ai/us-or/stat/321.485 1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4 https://library.partnertax.ai/us-or/stat/321.515 2026-05-05 https://library.partnertax.ai/us-or/stat/321.550 1985 c.759 §2; 1989 c.588 §4; 1991 c.459 §305; 1993 c.801 §41; 2003 c.454 §54; 2003 c.621 §39a https://library.partnertax.ai/us-or/stat/321.560 Formerly 321.055; 1991 c.459 §306; 1995 c.53 §4; 1995 c.350 §5; 1995 c.650 §95; 2003 c.454 §55; 2003 c.621 §40a; 2017 c.278 §14 https://library.partnertax.ai/us-or/stat/321.570 Formerly 321.075; 1989 c.625 §78; 2003 c.454 §56; 2003 c.576 §203; 2003 c.621 §41a; 2011 c.389 §3; 2011 c.661 §6 https://library.partnertax.ai/us-or/stat/321.580 Formerly 321.095; repealed by 1993 c.801 §43 https://library.partnertax.ai/us-or/stat/321.600 1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.609 Formerly part of 321.620; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.618 2026-05-05 https://library.partnertax.ai/us-or/stat/321.619 2026-05-05 https://library.partnertax.ai/us-or/stat/321.620 1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.682 1989 c.1083 §19; 1991 c.949 §24; 1993 c.653 §22; 1995 c.225 §1; 1999 c.1078 §81; 2001 c.860 §27; 2003 c.423 §8; 2003 c.454 §61; 2003 c.621 §46; 2005 c.94 §105 https://library.partnertax.ai/us-or/stat/321.686 2003 c.454 §2; 2017 c.315 §28 https://library.partnertax.ai/us-or/stat/321.705 2026-05-05 https://library.partnertax.ai/us-or/stat/321.706 2003 c.454 §3; 2005 c.400 §5 https://library.partnertax.ai/us-or/stat/321.709 1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49 https://library.partnertax.ai/us-or/stat/321.712 2003 c.454 §5 https://library.partnertax.ai/us-or/stat/321.715 2026-05-05 https://library.partnertax.ai/us-or/stat/321.716 2003 c.454 §6; 2005 c.400 §1; 2007 c.809 §20 https://library.partnertax.ai/us-or/stat/321.719 2003 c.621 §109; 2005 c.400 §2 https://library.partnertax.ai/us-or/stat/321.720 2003 c.454 §7 https://library.partnertax.ai/us-or/stat/321.725 2026-05-05 https://library.partnertax.ai/us-or/stat/321.726 1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49 https://library.partnertax.ai/us-or/stat/321.730 1991 c.854 §2; repealed by 2001 c.114 §47 https://library.partnertax.ai/us-or/stat/321.732 2003 c.454 §11; 2019 c.360 §7 https://library.partnertax.ai/us-or/stat/321.735 1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5 https://library.partnertax.ai/us-or/stat/321.741 1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49 https://library.partnertax.ai/us-or/stat/321.746 2003 c.454 §12 https://library.partnertax.ai/us-or/stat/321.747 2026-05-05 https://library.partnertax.ai/us-or/stat/321.750 2026-05-05 https://library.partnertax.ai/us-or/stat/321.751 2003 c.454 §13; 2025 c.321 §1 https://library.partnertax.ai/us-or/stat/321.754 1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11 https://library.partnertax.ai/us-or/stat/321.760 1991 c.459 §311b; repealed by 1991 c.459 §311b(2) https://library.partnertax.ai/us-or/stat/321.763 2026-05-05 https://library.partnertax.ai/us-or/stat/321.765 2026-05-05 https://library.partnertax.ai/us-or/stat/321.805 Formerly 321.408; 2017 c.315 §29 https://library.partnertax.ai/us-or/stat/321.810 2026-05-05 https://library.partnertax.ai/us-or/stat/321.811 2026-05-05 https://library.partnertax.ai/us-or/stat/321.812 2026-05-05 https://library.partnertax.ai/us-or/stat/321.814 2026-05-05 https://library.partnertax.ai/us-or/stat/321.815 Formerly 321.410; 2017 c.315 §30 https://library.partnertax.ai/us-or/stat/321.820 1983 c.462 §12; repealed by 2003 c.621 §63 https://library.partnertax.ai/us-or/stat/321.824 Formerly 321.415; 2005 c.94 §107 https://library.partnertax.ai/us-or/stat/321.825 2026-05-05 https://library.partnertax.ai/us-or/stat/321.829 1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003 https://library.partnertax.ai/us-or/stat/321.833 Formerly 321.814; repealed by 2003 c.621 §65 https://library.partnertax.ai/us-or/stat/321.839 2026-05-05 https://library.partnertax.ai/us-or/stat/321.842 2026-05-05 https://library.partnertax.ai/us-or/stat/321.845 Formerly 321.822; 2017 c.25 §2 https://library.partnertax.ai/us-or/stat/321.848 2026-05-05 https://library.partnertax.ai/us-or/stat/321.855 2026-05-05 https://library.partnertax.ai/us-or/stat/321.950 Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51 https://library.partnertax.ai/us-or/stat/321.960 2026-05-05 https://library.partnertax.ai/us-or/stat/321.970 2026-05-05 https://library.partnertax.ai/us-or/stat/321.991 2026-05-05 https://library.partnertax.ai/us-or/stat/323.030 1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16 https://library.partnertax.ai/us-or/stat/323.031 2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019 c.525 §1 https://library.partnertax.ai/us-or/stat/323.035 1965 c.525 §19; 2003 c.804 §6 https://library.partnertax.ai/us-or/stat/323.040 1965 c.525 §23; repealed by 1999 c.602 §1 https://library.partnertax.ai/us-or/stat/323.050 1965 c.525 §22; 2003 c.804 §8 https://library.partnertax.ai/us-or/stat/323.055 1965 c.525 §§21,24; 1991 c.67 §79; 2003 c.804 §9; 2012 c.106 §4; 2025 c.453 §8 https://library.partnertax.ai/us-or/stat/323.060 1965 c.525 §25; 2003 c.804 §10 https://library.partnertax.ai/us-or/stat/323.065 1965 c.525 §29; 2003 c.804 §11 https://library.partnertax.ai/us-or/stat/323.068 1965 c.525 §26; repealed by 1971 c.416 §3 https://library.partnertax.ai/us-or/stat/323.075 1965 c.525 §27; 1981 c.797 §8 https://library.partnertax.ai/us-or/stat/323.080 1965 c.525 §32 https://library.partnertax.ai/us-or/stat/323.085 2026-05-05 https://library.partnertax.ai/us-or/stat/323.105 1965 c.525 §34; 2003 c.804 §13 https://library.partnertax.ai/us-or/stat/323.106 2003 c.801 §14 https://library.partnertax.ai/us-or/stat/323.107 1967 c.193 §3; 1999 c.21 §58; 2003 c.804 §14 https://library.partnertax.ai/us-or/stat/323.110 1965 c.525 §35; 1995 c.79 §180; 2009 c.33 §32 https://library.partnertax.ai/us-or/stat/323.115 1965 c.525 §36 https://library.partnertax.ai/us-or/stat/323.120 1965 c.525 §37; 1991 c.331 §54; 1997 c.631 §459 https://library.partnertax.ai/us-or/stat/323.125 1965 c.525 §38 https://library.partnertax.ai/us-or/stat/323.130 1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68 https://library.partnertax.ai/us-or/stat/323.140 2026-05-05 https://library.partnertax.ai/us-or/stat/323.160 1965 c.525 §§43,44; 1999 c.62 §2; 2003 c.804 §18 https://library.partnertax.ai/us-or/stat/323.165 1965 c.525 §45; 1999 c.62 §3 https://library.partnertax.ai/us-or/stat/323.170 1965 c.525 §47; 1983 c.683 §1; 1999 c.62 §4; 2002 s.s.3 c.2 §10; 2003 c.804 §18a https://library.partnertax.ai/us-or/stat/323.175 1965 c.525 §48; 1999 c.62 §5 https://library.partnertax.ai/us-or/stat/323.180 1965 c.525 §50; 1999 c.62 §6 https://library.partnertax.ai/us-or/stat/323.185 1965 c.525 §§49,53; 1999 c.62 §7 https://library.partnertax.ai/us-or/stat/323.190 1965 c.525 §51; 1999 c.62 §8 https://library.partnertax.ai/us-or/stat/323.195 2026-05-05 https://library.partnertax.ai/us-or/stat/323.205 1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210) https://library.partnertax.ai/us-or/stat/323.211 1971 c.260 §2 (enacted in lieu of 323.210) https://library.partnertax.ai/us-or/stat/323.215 1965 c.525 §56 https://library.partnertax.ai/us-or/stat/323.220 1965 c.525 §57; 2003 c.804 §19 https://library.partnertax.ai/us-or/stat/323.225 1965 c.525 §58; 1985 c.78 §2; 2003 c.804 §20 https://library.partnertax.ai/us-or/stat/323.230 1965 c.525 §59; 2011 c.83 §23 https://library.partnertax.ai/us-or/stat/323.235 1965 c.525 §60 https://library.partnertax.ai/us-or/stat/323.240 1965 c.525 §61; 2003 c.804 §21 https://library.partnertax.ai/us-or/stat/323.245 1965 c.525 §62; 1971 c.260 §3; 1987 c.858 §4; 2003 c.804 §22 https://library.partnertax.ai/us-or/stat/323.248 2003 c.804 §29 https://library.partnertax.ai/us-or/stat/323.250 1965 c.525 §63; 2013 c.117 §3 https://library.partnertax.ai/us-or/stat/323.255 2026-05-05 https://library.partnertax.ai/us-or/stat/323.305 1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94 §108 https://library.partnertax.ai/us-or/stat/323.318 1983 c.683 §10; 1987 c.758 §12 https://library.partnertax.ai/us-or/stat/323.320 1965 c.525 §§68,69; 1989 c.626 §10; 1999 c.62 §11; 2001 c.114 §48; 2017 c.278 §16 https://library.partnertax.ai/us-or/stat/323.325 1965 c.525 §70; 1999 c.62 §12 https://library.partnertax.ai/us-or/stat/323.330 1965 c.525 §71; 1987 c.758 §1; 1989 c.626 §11; 1999 c.62 §13; 2017 c.278 §17 https://library.partnertax.ai/us-or/stat/323.335 1965 c.525 §72; 1999 c.62 §14; 2003 c.804 §23 https://library.partnertax.ai/us-or/stat/323.340 1965 c.525 §73; 1971 c.416 §1; 1999 c.62 §15 https://library.partnertax.ai/us-or/stat/323.343 1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24 https://library.partnertax.ai/us-or/stat/323.355 1965 c.525 §77 https://library.partnertax.ai/us-or/stat/323.360 1965 c.525 §78; 2003 c.804 §24 https://library.partnertax.ai/us-or/stat/323.365 1965 c.525 §76; 1982 s.s.1 c.16 §19; 2003 c.46 §47; 2017 c.278 §18 https://library.partnertax.ai/us-or/stat/323.380 2026-05-05 https://library.partnertax.ai/us-or/stat/323.381 1999 c.62 §17 (enacted in lieu of 323.380) https://library.partnertax.ai/us-or/stat/323.385 1965 c.525 §80; 1999 c.62 §18; 2009 c.33 §33 https://library.partnertax.ai/us-or/stat/323.390 1971 c.417 §2; 1983 c.696 §17; 1985 c.761 §21; 1999 c.62 §19; 2003 c.576 §204; 2011 c.389 §4; 2011 c.661 §7 https://library.partnertax.ai/us-or/stat/323.391 1995 c.53 §6 https://library.partnertax.ai/us-or/stat/323.401 1979 c.581 §§1,2,3; 1987 c.758 §13; 2003 c.804 §25 https://library.partnertax.ai/us-or/stat/323.403 1999 c.62 §21 https://library.partnertax.ai/us-or/stat/323.404 2019 c.525 §19 https://library.partnertax.ai/us-or/stat/323.405 2026-05-05 https://library.partnertax.ai/us-or/stat/323.406 2003 c.804 §16 https://library.partnertax.ai/us-or/stat/323.410 2026-05-05 https://library.partnertax.ai/us-or/stat/323.415 2026-05-05 https://library.partnertax.ai/us-or/stat/323.416 1977 c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43; 2003 c.804 §25a https://library.partnertax.ai/us-or/stat/323.420 2026-05-05 https://library.partnertax.ai/us-or/stat/323.435 1965 c.525 §86; 2003 c.804 §27 https://library.partnertax.ai/us-or/stat/323.440 2026-05-05 https://library.partnertax.ai/us-or/stat/323.455 1965 c.525 §93; 1969 c.299 §1; 1971 c.535 §7; 1975 c.527 §1; 1981 c.797 §7; 1985 c.816 §13; 1989 c.224 §52; 1989 c.866 §7; 1997 c.2 §2; 1999 c.21 §59; 2001 c.114 §49; 2003 c.804 §§27a,27b; 2007 c.70 §§88,89; 2009 c.595 §206a; 2009 c.797 §1; 2013 c.722 §2; 2013 s.s. c.5 §§17,18; 2014 c.114 §5; 2015 c.480 §12; 2019 c.525 §4; 2020 s.s.1 c.15 §§10,11 https://library.partnertax.ai/us-or/stat/323.457 2002 s.s.3 c.2 §2(3),(4); 2003 c.804 §§5c(3),(4),5e(3),(4); 2005 c.94 §§109,110; 2019 c.525 §5; 2020 s.s.1 c.15 §§12,13 https://library.partnertax.ai/us-or/stat/323.459 1965 c.525 §106; repealed by 1969 c.229 §3 https://library.partnertax.ai/us-or/stat/323.480 Formerly 323.990; 2003 c.804 §28; 2009 c.797 §5 https://library.partnertax.ai/us-or/stat/323.482 2026-05-05 https://library.partnertax.ai/us-or/stat/323.500 1985 c.816 §15; 2001 c.982 §2; 2003 c.804 §31; 2009 c.717 §1; 2019 c.525 §11; 2025 c.581 §4 https://library.partnertax.ai/us-or/stat/323.505 1985 c.816 §16; 1997 c.2 §9; 1999 c.21 §60; 2001 c.982 §3; 2003 c.46 §48; 2003 c.804 §32; 2009 c.717 §2; 2013 s.s. c.5 §18a; 2019 c.525 §12; 2025 c.581 §4a https://library.partnertax.ai/us-or/stat/323.508 2025 c.581 §2 https://library.partnertax.ai/us-or/stat/323.510 1985 c.816 §17; 2003 c.46 §49; 2003 c.804 §33; 2017 c.278 §19; 2025 c.581 §4b https://library.partnertax.ai/us-or/stat/323.515 1985 c.816 §18; 2025 c.581 §4c https://library.partnertax.ai/us-or/stat/323.520 1985 c.816 §19; 2003 c.804 §34; 2009 c.717 §21 https://library.partnertax.ai/us-or/stat/323.525 1985 c.816 §20; 2003 c.804 §35; 2005 c.94 §111 https://library.partnertax.ai/us-or/stat/323.530 1985 c.816 §21; 2003 c.804 §36; 2009 c.717 §22 https://library.partnertax.ai/us-or/stat/323.535 1985 c.816 §22; 1995 c.650 §45; 2003 c.804 §37 https://library.partnertax.ai/us-or/stat/323.538 2003 c.804 §39 https://library.partnertax.ai/us-or/stat/323.540 1985 c.816 §25; repealed by 2003 c.804 §70 https://library.partnertax.ai/us-or/stat/323.555 1985 c.816 §26; 2003 c.804 §41 https://library.partnertax.ai/us-or/stat/323.560 1985 c.816 §27; 2003 c.804 §42 https://library.partnertax.ai/us-or/stat/323.565 1985 c.816 §27b; 2003 c.804 §43 https://library.partnertax.ai/us-or/stat/323.570 1985 c.816 §27c https://library.partnertax.ai/us-or/stat/323.575 1985 c.816 §29; repealed by 2003 c.804 §70 https://library.partnertax.ai/us-or/stat/323.585 1985 c.816 §31; repealed by 2003 c.804 §70 https://library.partnertax.ai/us-or/stat/323.595 1985 c.816 §32; 1995 c.650 §46; 1999 c.1077 §7; 2001 c.76 §4; 2003 c.804 §47 https://library.partnertax.ai/us-or/stat/323.597 2019 c.525 §21 https://library.partnertax.ai/us-or/stat/323.598 2003 c.804 §36a https://library.partnertax.ai/us-or/stat/323.600 1985 c.816 §33; 2003 c.804 §48 https://library.partnertax.ai/us-or/stat/323.605 1985 c.816 §34; 2003 c.804 §49 https://library.partnertax.ai/us-or/stat/323.607 2001 c.76 §2 https://library.partnertax.ai/us-or/stat/323.610 1985 c.816 §35; 1987 c.158 §55; 2003 c.576 §205; 2003 c.804 §50; 2011 c.389 §5; 2011 c.661 §8 https://library.partnertax.ai/us-or/stat/323.612 2003 c.804 §57 https://library.partnertax.ai/us-or/stat/323.613 2013 c.117 §2 https://library.partnertax.ai/us-or/stat/323.615 1985 c.816 §36; 1999 c.21 §61; 2003 c.804 §51 https://library.partnertax.ai/us-or/stat/323.618 2003 c.804 §55 https://library.partnertax.ai/us-or/stat/323.619 2003 c.804 §59 https://library.partnertax.ai/us-or/stat/323.620 1985 c.816 §40; 2003 c.804 §52 https://library.partnertax.ai/us-or/stat/323.623 2003 c.804 §46 https://library.partnertax.ai/us-or/stat/323.625 1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13; 2025 c.581 §4d https://library.partnertax.ai/us-or/stat/323.627 2026-05-05 https://library.partnertax.ai/us-or/stat/323.628 2026-05-05 https://library.partnertax.ai/us-or/stat/323.630 2003 c.804 §56; 2009 c.797 §6 https://library.partnertax.ai/us-or/stat/323.632 2003 c.804 §58; 2007 c.40 §1 https://library.partnertax.ai/us-or/stat/323.635 1985 c.816 §44; 2003 c.804 §54 https://library.partnertax.ai/us-or/stat/323.640 1985 c.816 §44a https://library.partnertax.ai/us-or/stat/323.645 2003 c.804 §73; 2021 c.179 §6 https://library.partnertax.ai/us-or/stat/323.703 2003 c.804 §74; 2021 c.179 §7 https://library.partnertax.ai/us-or/stat/323.706 2003 c.804 §75; 2009 c.717 §23; 2021 c.179 §8 https://library.partnertax.ai/us-or/stat/323.709 2003 c.804 §76; 2017 c.701 §21; 2021 c.179 §9 https://library.partnertax.ai/us-or/stat/323.712 2003 c.804 §76a; 2021 c.179 §10 https://library.partnertax.ai/us-or/stat/323.715 2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13 https://library.partnertax.ai/us-or/stat/323.721 2003 c.804 §79 https://library.partnertax.ai/us-or/stat/323.724 2003 c.804 §80; 2021 c.179 §12 https://library.partnertax.ai/us-or/stat/323.727 2003 c.804 §81 https://library.partnertax.ai/us-or/stat/323.730 2003 c.804 §82 https://library.partnertax.ai/us-or/stat/323.740 2026-05-05 https://library.partnertax.ai/us-or/stat/323.803 2026-05-05 https://library.partnertax.ai/us-or/stat/323.804 2026-05-05 https://library.partnertax.ai/us-or/stat/323.806 2026-05-05 https://library.partnertax.ai/us-or/stat/323.807 2009 c.717 §18 https://library.partnertax.ai/us-or/stat/323.813 2009 c.717 §19 https://library.partnertax.ai/us-or/stat/323.816 2026-05-05 https://library.partnertax.ai/us-or/stat/323.850 2026-05-05 https://library.partnertax.ai/us-or/stat/323.856 2026-05-05 https://library.partnertax.ai/us-or/stat/323.859 2026-05-05 https://library.partnertax.ai/us-or/stat/323.862 2026-05-05 https://library.partnertax.ai/us-or/stat/323.865 2026-05-05 https://library.partnertax.ai/us-or/stat/324.070 1981 c.889 §2; 1991 c.459 §322 https://library.partnertax.ai/us-or/stat/324.080 1981 c.889 §3 https://library.partnertax.ai/us-or/stat/324.090 2026-05-05 https://library.partnertax.ai/us-or/stat/324.110 1981 c.889 §5 https://library.partnertax.ai/us-or/stat/324.120 1981 c.889 §6 https://library.partnertax.ai/us-or/stat/324.130 1981 c.889 §7; 2005 c.94 §112 https://library.partnertax.ai/us-or/stat/324.140 1981 c.889 §8; 1983 c.740 §98 https://library.partnertax.ai/us-or/stat/324.170 1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650 §48; 2017 c.278 §20 https://library.partnertax.ai/us-or/stat/324.180 1981 c.889 §11; 1991 c.249 §27; 2019 c.360 §5 https://library.partnertax.ai/us-or/stat/324.190 1981 c.889 §12; 1983 c.696 §18; 1985 c.761 §22; 1989 c.625 §79; 2003 c.576 §206; 2011 c.389 §6; 2011 c.661 §9; 2019 c.360 §6 https://library.partnertax.ai/us-or/stat/324.200 1981 c.889 §13; 1991 c.331 §55; 1997 c.631 §460 https://library.partnertax.ai/us-or/stat/324.210 1981 c.889 §14 https://library.partnertax.ai/us-or/stat/324.240 1981 c.889 §9; 1995 c.650 §49 https://library.partnertax.ai/us-or/stat/324.320 2026-05-05 https://library.partnertax.ai/us-or/stat/324.340 2026-05-05 https://library.partnertax.ai/us-or/stat/324.410 2026-05-05 https://library.partnertax.ai/us-or/stat/324.510 1981 c.889 §17 https://library.partnertax.ai/us-or/stat/324.520 2026-05-05