{"data":{"id":"us-or/ors-314.210","jurisdiction":"us-or","citation":"ORS 314.210","heading":"[Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]","body":"[Formerly 317.605; 2003 c.46 §31; repealed by 2005 c.94 §78]","path":["08 - Revenue and Taxation","29.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":"26285d4015c701d37348407a1962f472a84eac35df5854d2e0674a5202c07bdd","source_id":"us-or","stale":false,"prev":"us-or/ors-314.175","next":"us-or/ors-314.220"},"notice":"GroundRules: Original legal text. Not legal advice."}