{"data":{"id":"us-or/ors-314.730","jurisdiction":"us-or","citation":"ORS 314.730","heading":"[1989 c.625 §41; renumbered 314.761 in 2019]","body":"[1989 c.625 §41; renumbered 314.761 in 2019]","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":"bb9d4a83d186a4472dcce431be8daac500b886913212ff5d09ada59313f611dd","source_id":"us-or","stale":false,"prev":"us-or/ors-314.727","next":"us-or/ors-314.731"},"notice":"GroundRules: Original legal text. Not legal advice."}