{"data":{"id":"us-or/ors-314.363","jurisdiction":"us-or","citation":"ORS 314.363","heading":"[1975 c.760 §2; repealed by 1984 c.1 §18]","body":"[1975 c.760 §2; repealed by 1984 c.1 §18]","path":["08 - Revenue and Taxation","29.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":"c00bb83b9af23334084eac150779145ee86acfaf9e1f08b4a220f3b0e6ba3476","source_id":"us-or","stale":false,"prev":"us-or/ors-314.362","next":"us-or/ors-314.364"},"notice":"GroundRules: Original legal text. Not legal advice."}