{"data":{"id":"us-or/ors-314.230","jurisdiction":"us-or","citation":"ORS 314.230","heading":"[Formerly 317.615; repealed by 2005 c.94 §78]","body":"[Formerly 317.615; repealed by 2005 c.94 §78]","path":["08 - Revenue and Taxation","29.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":"27d801f75366eda69b414077289411f8480637e05b48f7a37778969ff7f99459","source_id":"us-or","stale":false,"prev":"us-or/ors-314.220","next":"us-or/ors-314.250"},"notice":"GroundRules: Original legal text. Not legal advice."}