{"data":{"id":"us-or/ors-314.265","jurisdiction":"us-or","citation":"ORS 314.265","heading":"[1997 c.839 §51; repealed by 2019 c.320 §5]","body":"[1997 c.839 §51; repealed by 2019 c.320 §5]","path":["08 - Revenue and Taxation","29.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":"cf305837d2011ee3c4bbdc6ce088994fd758ba98d32ca860c99c1917fdfe5862","source_id":"us-or","stale":false,"prev":"us-or/ors-314.260","next":"us-or/ors-314.275"},"notice":"GroundRules: Original legal text. Not legal advice."}