{"data":{"id":"us-or/ors-314.455","jurisdiction":"us-or","citation":"ORS 314.455","heading":"[1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]","body":"[1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]","path":["08 - Revenue and Taxation","29.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":"3eb6407aeb6ee6462c683d4c39a42043408f595bb7ea08bf4cfec175de93357f","source_id":"us-or","stale":false,"prev":"us-or/ors-314.450","next":"us-or/ors-314.460"},"notice":"GroundRules: Original legal text. Not legal advice."}