{"data":{"id":"us-or/ors-314.432","jurisdiction":"us-or","citation":"ORS 314.432","heading":"[1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]","body":"[1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]","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":"6b14722d036eb11026d8ad9032aa9d54b1def2a4e36983c379a611743c98a635","source_id":"us-or","stale":false,"prev":"us-or/ors-314.430","next":"us-or/ors-314.434"},"notice":"GroundRules: Original legal text. Not legal advice."}