{"data":{"id":"us-or/ors-314.732","jurisdiction":"us-or","citation":"ORS 314.732","heading":"[1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 in 2019]","body":"[1989 c.625 §42; 1991 c.457 §21; renumbered 314.762 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":"ec759e70973a8ed3baeda9d5181ee82876595c1e01c0685b7439815bab925c6f","source_id":"us-or","stale":false,"prev":"us-or/ors-314.731","next":"us-or/ors-314.733"},"notice":"GroundRules: Original legal text. Not legal advice."}