{"data":{"id":"us-or/ors-314.680","jurisdiction":"us-or","citation":"ORS 314.680","heading":"[1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by 2021 c.74 §4]","body":"[1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by 2021 c.74 §4]","path":["08 - Revenue and Taxation","29.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":"bff9c40da9ed66e9e07a14d7630a8267dacc7b463e29f06812d69609d87c8b59","source_id":"us-or","stale":false,"prev":"us-or/ors-314.675","next":"us-or/ors-314.682"},"notice":"GroundRules: Original legal text. Not legal advice."}