{"data":{"id":"us-or/ors-314.165","jurisdiction":"us-or","citation":"ORS 314.165","heading":"[1965 c.178 §10; 1969 c.493 §81; repealed by 1983 c.162 §57]","body":"[1965 c.178 §10; 1969 c.493 §81; repealed by 1983 c.162 §57]","path":["08 - Revenue and Taxation","29.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":"a3b15166517db28ce503a728e92e31e5bfff30cc4f7a382e5a24164834e55718","source_id":"us-or","stale":false,"prev":"us-or/ors-314.160","next":"us-or/ors-314.170"},"notice":"GroundRules: Original legal text. Not legal advice."}