{"data":{"id":"us-or/ors-314.434","jurisdiction":"us-or","citation":"ORS 314.434","heading":"[1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995]","body":"[1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 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":"c8740859e296159a41f355cf18be1c77e9e9155a69a9c30d96f8111d10e8f2b4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.432","next":"us-or/ors-314.435"},"notice":"GroundRules: Original legal text. Not legal advice."}