{"data":{"id":"us-or/ors-314.742","jurisdiction":"us-or","citation":"ORS 314.742","heading":"[1989 c.625 §47; 1997 c.839 §62; renumbered 314.767 in 2019]","body":"[1989 c.625 §47; 1997 c.839 §62; renumbered 314.767 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":"a6e426a6a75aaf05fa60b67e0ec8dc2ac7071901b3f4203d42462ea495f6ea0c","source_id":"us-or","stale":false,"prev":"us-or/ors-314.740","next":"us-or/ors-314.744"},"notice":"GroundRules: Original legal text. Not legal advice."}