{"data":{"id":"us-or/ors-314.748","jurisdiction":"us-or","citation":"ORS 314.748","heading":"[1989 c.625 §50; repealed by 1997 c.839 §69]","body":"[1989 c.625 §50; repealed by 1997 c.839 §69]","path":["08 - Revenue and Taxation","29.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":"7ef97fa40e420043e0a519593fcae94dc94a6034d1310b0ea593c95e30c24842","source_id":"us-or","stale":false,"prev":"us-or/ors-314.746","next":"us-or/ors-314.749"},"notice":"GroundRules: Original legal text. Not legal advice."}