{"data":{"id":"us-or/ors-314.686","jurisdiction":"us-or","citation":"ORS 314.686","heading":"[1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]","body":"[1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]","path":["08 - Revenue and Taxation","29.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":"f475f129b6ab0e3a2fb05e91f3dfa62893b9cb4f669c5ed4f9489fd05442bd6f","source_id":"us-or","stale":false,"prev":"us-or/ors-314.684","next":"us-or/ors-314.688"},"notice":"GroundRules: Original legal text. Not legal advice."}