{"data":{"id":"us-or/ors-314.365","jurisdiction":"us-or","citation":"ORS 314.365","heading":"[1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]","body":"[1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]","path":["08 - Revenue and Taxation","29.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":"cc8fade196c7ae3c16ccf30d953fab5b940fa8696169e119777d53cc7648b084","source_id":"us-or","stale":false,"prev":"us-or/ors-314.364","next":"us-or/ors-314.370"},"notice":"GroundRules: Original legal text. Not legal advice."}