{"data":{"id":"us-or/ors-314.304","jurisdiction":"us-or","citation":"ORS 314.304","heading":"[1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]","body":"[1995 c.556 §42; 1999 c.21 §33; repealed by 1999 c.21 §34]","path":["08 - Revenue and Taxation","29.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":"315cbfe0476dba9e7c0431910ab070fb8c0c23ccaaadae485ce35bbb0e25f2de","source_id":"us-or","stale":false,"prev":"us-or/ors-314.302","next":"us-or/ors-314.306"},"notice":"GroundRules: Original legal text. Not legal advice."}