{"data":{"id":"us-or/ors-314.736","jurisdiction":"us-or","citation":"ORS 314.736","heading":"[1989 c.625 §44; renumbered 314.764 in 2019]","body":"[1989 c.625 §44; renumbered 314.764 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":"d69f442157f7053600a8dec54d02d2b96856bc8f0d445766666ce498992cd732","source_id":"us-or","stale":false,"prev":"us-or/ors-314.735","next":"us-or/ors-314.737"},"notice":"GroundRules: Original legal text. Not legal advice."}