{"data":{"id":"us-or/ors-314.110","jurisdiction":"us-or","citation":"ORS 314.110","heading":"[1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6]","body":"[1953 c.702 §1; 1957 c.337 §4; repealed by 1971 c.248 §6]","path":["08 - Revenue and Taxation","29.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":"b32da11b615e8d70218670b39f4468e404954a5ea8c5dc0bc26b6f20cfb04ef4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.105","next":"us-or/ors-314.115"},"notice":"GroundRules: Original legal text. Not legal advice."}