{"data":{"id":"us-or/ors-314.296","jurisdiction":"us-or","citation":"ORS 314.296","heading":"[2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]","body":"[2009 c.402 §2; 2013 c.467 §1; repealed by 2013 c.467 §3]","path":["08 - Revenue and Taxation","29.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":"07a39f03e510916abbbd20d804240656394134edc2c26bb45b18cc5541d5b41e","source_id":"us-or","stale":false,"prev":"us-or/ors-314.295","next":"us-or/ors-314.297"},"notice":"GroundRules: Original legal text. Not legal advice."}