{"data":{"id":"us-or/ors-314.740","jurisdiction":"us-or","citation":"ORS 314.740","heading":"[1989 c.625 §46; 1997 c.839 §61; renumbered 314.766 in 2019]","body":"[1989 c.625 §46; 1997 c.839 §61; renumbered 314.766 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":"1e9cebc7f1f9fb3a0f95a4ada84d33048768ab69765e9dc2c45a79f75a0df9a4","source_id":"us-or","stale":false,"prev":"us-or/ors-314.739","next":"us-or/ors-314.742"},"notice":"GroundRules: Original legal text. Not legal advice."}