{"data":{"id":"us-or/ors-314.670","jurisdiction":"us-or","citation":"ORS 314.670","heading":"[1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013]","body":"[1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013]","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":"fcab47c28b7e4e5052d59b9b2f15afba9739320a197a3d9c77335ddd1c1e0305","source_id":"us-or","stale":false,"prev":"us-or/ors-314.669","next":"us-or/ors-314.671"},"notice":"GroundRules: Original legal text. Not legal advice."}