{"data":{"id":"us-or/ors-314.682","jurisdiction":"us-or","citation":"ORS 314.682","heading":"[1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]","body":"[1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]","path":["08 - Revenue and Taxation","29.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":"2a7ccc1026bff30c12332c5b879668d59405f0f89f71828ee0820a6c8b3e82c4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.680","next":"us-or/ors-314.684"},"notice":"GroundRules: Original legal text. Not legal advice."}