{"data":{"id":"us-or/ors-314.355","jurisdiction":"us-or","citation":"ORS 314.355","heading":"Returns when tax year changed.","body":"If a taxpayer changes the tax year on the basis of which net income is computed, the taxpayer shall, at the time and in the manner the Department of Revenue prescribes, make a separate return of net income received during the period intervening between the end of the former income year of the taxpayer and the beginning of the new income year.","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":"3068905fc2bb5ddc19b941b0bf2ba66c9f0ccdab11f83262a2da86affce68769","source_id":"us-or","stale":false,"prev":"us-or/ors-314.330","next":"us-or/ors-314.360"},"notice":"GroundRules: Original legal text. Not legal advice."}