{"data":{"id":"us-or/ors-314.460","jurisdiction":"us-or","citation":"ORS 314.460","heading":"[1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]","body":"[1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]","path":["08 - Revenue and Taxation","29.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":"feda1f0e78e029e6f9455430655a5fc0c298c62c66ceb3daaa078d0316f7d31c","source_id":"us-or","stale":false,"prev":"us-or/ors-314.455","next":"us-or/ors-314.465"},"notice":"GroundRules: Original legal text. Not legal advice."}