{"data":{"id":"us-or/ors-314.744","jurisdiction":"us-or","citation":"ORS 314.744","heading":"[1989 c.625 §48; renumbered 314.768 in 2019]","body":"[1989 c.625 §48; renumbered 314.768 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":"9af5467b8bee9a4ce611259c734cc8c1439a17fee5ec83267e637246d9fb58bb","source_id":"us-or","stale":false,"prev":"us-or/ors-314.742","next":"us-or/ors-314.746"},"notice":"GroundRules: Original legal text. Not legal advice."}