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Business Entity Regulations Paper. Business Entity Regulations Paper November
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Submitted by raavyn on December 22, 2007
Category: Business
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Business Entity Regulations Paper
November 12, 2007
Instructor: Garth Ferrell
BUS/422 – Contemporary Business Law II
University of Phoenix Online
Business Entity Regulations Paper
I am in the beginning stages of forming a General Partnership in the State of Oregon that will offer custom leatherwork and apparel to the biker community of Central Oregon. A general partnership is when two or more persons do business and is regulated by the Uniform Partnership Law, ORS Chapter 68. We are required to obtain business licenses from the cities, counties and states we will be operating in and as we are using an “assumed name” which does not include our “real and true” names, to register with the Corporate Division of the Oregon Secretary of State. This Division is located at 255 Capitol St. NE, Ste 151, Salem, Oregon 97310-1327. This registration tells the public who is operating under the business named. (Business Information Center, 2007)
Partnerships are not generally subject to state income tax in the State of Oregon. The income and losses of the partnership are instead divided between the partners and are required to be reported on our individual income tax returns. To report the profits and losses to be allocated to the members, a partnership is required to file an annual tax information return with the State of Oregon. (Jenkins, 1999)
Corporations, LLCs, LLPs, and Limited Partnerships are required to file an annual report with the Corporation Division, Secretary of State each year by the anniversary date of registration. The State offices will mail a full annual report for the first year or an annual report payment only coupon for each following report year approximately forty-five days prior to the anniversary date. This must be completed and delivered to the Secretary of State by the business’s anniversary date and the reported information must be current within thirty days of...
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