{"data":{"id":"us-or/ors-314.257","jurisdiction":"us-or","citation":"ORS 314.257","heading":"[1995 c.556 §46; repealed by 1997 c.839 §69]","body":"[1995 c.556 §46; repealed by 1997 c.839 §69]","path":["08 - Revenue and Taxation","29.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":"366c87076b76e6425d7e7604577bc52bcfa3429bdf40804fc3da2ddddc9d32f0","source_id":"us-or","stale":false,"prev":"us-or/ors-314.256","next":"us-or/ors-314.258"},"notice":"GroundRules: Original legal text. Not legal advice."}