{"data":{"id":"us-or/ors-314.220","jurisdiction":"us-or","citation":"ORS 314.220","heading":"[Formerly 317.610; repealed by 2005 c.94 §78]","body":"[Formerly 317.610; repealed by 2005 c.94 §78]","path":["08 - Revenue and Taxation","29.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":"9b62b8d738c2076b37a12dd511a5348b2a6212b9c85d3020b2a2112519d99a2c","source_id":"us-or","stale":false,"prev":"us-or/ors-314.210","next":"us-or/ors-314.230"},"notice":"GroundRules: Original legal text. Not legal advice."}