{"data":{"id":"us-or/ors-314.285","jurisdiction":"us-or","citation":"ORS 314.285","heading":"[1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56]","body":"[1957 c.632 §5 (enacted in lieu of 316.210 and 317.185); repealed by 1987 c.293 §56]","path":["08 - Revenue and Taxation","29.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":"66868b0ffb19c03d220b97037c428d5a95ec6a8df5a156b6f607f1cfe4d0509f","source_id":"us-or","stale":false,"prev":"us-or/ors-314.280","next":"us-or/ors-314.287"},"notice":"GroundRules: Original legal text. Not legal advice."}