{"data":{"id":"us-or/ors-314.750","jurisdiction":"us-or","citation":"ORS 314.750","heading":"[1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 in 2019]","body":"[1989 c.625 §58; 2007 c.322 §2; renumbered 314.771 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":"7cbc004349257036a1e03f50c3834fd29ccd774c4143f773c1ef1bcb82ddfb36","source_id":"us-or","stale":false,"prev":"us-or/ors-314.749","next":"us-or/ors-314.752"},"notice":"GroundRules: Original legal text. Not legal advice."}