{"data":{"id":"us-or/ors-314.749","jurisdiction":"us-or","citation":"ORS 314.749","heading":"[1997 c.100 §6; renumbered 314.770 in 2019]","body":"[1997 c.100 §6; renumbered 314.770 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":"ee18355f1d69beda68e7d00a8df33ba7eecfa259ce31a900acb6ec5dbcea687b","source_id":"us-or","stale":false,"prev":"us-or/ors-314.748","next":"us-or/ors-314.750"},"notice":"GroundRules: Original legal text. Not legal advice."}