{"data":{"id":"us-or/ors-314.435","jurisdiction":"us-or","citation":"ORS 314.435","heading":"[1957 c.632 §19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]","body":"[1957 c.632 §19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]","path":["08 - Revenue and Taxation","29.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":"1e4f9eee0d441fda872df50c2e71f51c3d57dca6951f9aba37fdc4d212d37d39","source_id":"us-or","stale":false,"prev":"us-or/ors-314.434","next":"us-or/ors-314.440"},"notice":"GroundRules: Original legal text. Not legal advice."}