{"data":{"id":"us-or/ors-314.021","jurisdiction":"us-or","citation":"ORS 314.021","heading":"Application of chapter.","body":"Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.","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":"69bc8fd607df22fc105d8943ac9865a68b1cfda6774c4d6efacfbcf41f8be203","source_id":"us-or","stale":false,"prev":"us-or/ors-314.020","next":"us-or/ors-314.022"},"notice":"GroundRules: Original legal text. Not legal advice."}