{"data":{"id":"us-or/ors-314.450","jurisdiction":"us-or","citation":"ORS 314.450","heading":"[Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]","body":"[Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]","path":["08 - Revenue and Taxation","29.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":"df2d38df1a10ac1b7f82cb7e2999581deacc3dd57c22e1d8ecd589a3cb4d4eef","source_id":"us-or","stale":false,"prev":"us-or/ors-314.445","next":"us-or/ors-314.455"},"notice":"GroundRules: Original legal text. Not legal advice."}