{"data":{"id":"us-or/ors-314.723","jurisdiction":"us-or","citation":"ORS 314.723","heading":"[1999 c.90 §3; repealed by 2019 c.132 §11]","body":"[1999 c.90 §3; repealed by 2019 c.132 §11]","path":["08 - Revenue and Taxation","29.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":"b24d17113315f0a4123437814c32ec0af34895788bb0e4ef3198894b809fd669","source_id":"us-or","stale":false,"prev":"us-or/ors-314.722","next":"us-or/ors-314.724"},"notice":"GroundRules: Original legal text. Not legal advice."}