{"data":{"id":"us-or/ors-314.705","jurisdiction":"us-or","citation":"ORS 314.705","heading":"[1967 c.242 §2; repealed by 2015 c.480 §6]","body":"[1967 c.242 §2; repealed by 2015 c.480 §6]","path":["08 - Revenue and Taxation","29.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":"eacd8fdce2bf25346022117f12fa3a93233c336b370bb3d98436c68ba39ed865","source_id":"us-or","stale":false,"prev":"us-or/ors-314.698","next":"us-or/ors-314.710"},"notice":"GroundRules: Original legal text. Not legal advice."}