{"data":{"id":"us-or/ors-314.684","jurisdiction":"us-or","citation":"ORS 314.684","heading":"[1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]","body":"[1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]","path":["08 - Revenue and Taxation","29.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":"8cc67975f568d8cfe1fbe8b8f6ba91c1a458e08a39270fbbc5d0446c185e1363","source_id":"us-or","stale":false,"prev":"us-or/ors-314.682","next":"us-or/ors-314.686"},"notice":"GroundRules: Original legal text. Not legal advice."}