{"data":{"id":"us-or/ors-314.470","jurisdiction":"us-or","citation":"ORS 314.470","heading":"[1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]","body":"[1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]","path":["08 - Revenue and Taxation","29.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":"44da66ac8f64fa026d3ef4a14e208f60af4400cf5cd51cb95f8bfc7bb8159cf4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.469","next":"us-or/ors-314.505"},"notice":"GroundRules: Original legal text. Not legal advice."}