{"data":{"id":"us-or/ors-314.175","jurisdiction":"us-or","citation":"ORS 314.175","heading":"[1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]","body":"[1965 c.178 §12; 1969 c.493 §82; repealed by 1983 c.162 §57]","path":["08 - Revenue and Taxation","29.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":"68419fe41fdeb71c5d01ba043e6e52eb9685c749507e2a93a3548c759e0e6011","source_id":"us-or","stale":false,"prev":"us-or/ors-314.170","next":"us-or/ors-314.210"},"notice":"GroundRules: Original legal text. Not legal advice."}