{"data":{"id":"us-or/ors-314.013","jurisdiction":"us-or","citation":"ORS 314.013","heading":"[2003 c.704 §4; repealed by 2005 c.533 §5]","body":"[2003 c.704 §4; repealed by 2005 c.533 §5]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d30683d965260237d6956ad97a10d1d5f56bf3d485a79f469559eb0f93e06cac","source_id":"us-or","stale":false,"prev":"us-or/ors-314.012","next":"us-or/ors-314.014"},"notice":"GroundRules: Original legal text. Not legal advice."}