PASS-THROUGH ENTITIES
- Section 314.775 - Definitions for ORS 314.775 to 314.784
- Section 314.778 - Composite returns of pass-through entities; election; effect of election on nonresident owners
- Section 314.781 - Withholding; required returns and statements; pass-through entity liability
- Section 314.784 - Circumstances when pass-through entity withholding is not required; rules