# ORS § 314.023: 314.023 Application to partners in domestic partnership and to surviving partners

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.023

## Section

- **Citation:** ORS § 314.023
- **Heading:** 314.023 Application to partners in domestic partnership and to surviving partners
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 29 / Chapter 314 / Section 314.023

## Text

This chapter applies to partners in a domestic partnership, as defined in ORS 106.310 (Definitions for ORS 106.300 to 106.340) , and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law. [2007 c.99 §11]

Source: Section 314.023 — Application to partners in domestic partnership and to surviving partners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C314_S314.023. Check the current official text before relying on it. Not legal advice.