{"data":{"id":"us-or/ors-314.120","jurisdiction":"us-or","citation":"ORS 314.120","heading":"[1953 c.702 §2; repealed by 1971 c.248 §6]","body":"[1953 c.702 §2; repealed by 1971 c.248 §6]","path":["08 - Revenue and Taxation","29.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":"3f4e0c8a09d5a0ab3fc80eb08fe449592656b16c0d318cb61e41f67e9a4ecd83","source_id":"us-or","stale":false,"prev":"us-or/ors-314.115","next":"us-or/ors-314.125"},"notice":"GroundRules: Original legal text. Not legal advice."}