{"data":{"id":"us-or/ors-314.290","jurisdiction":"us-or","citation":"ORS 314.290","heading":"[1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19]","body":"[1957 c.102 §2; 1979 c.579 §4; 1991 c.457 §16a; 1995 c.556 §22; repealed by 2001 c.509 §19]","path":["08 - Revenue and Taxation","29.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":"00fd2cddd5af72226e50b54795ac77e9e25268eb9242b56b956b5842b4b1070a","source_id":"us-or","stale":false,"prev":"us-or/ors-314.287","next":"us-or/ors-314.295"},"notice":"GroundRules: Original legal text. Not legal advice."}