{"data":{"id":"us-or/ors-314.752","jurisdiction":"us-or","citation":"ORS 314.752","heading":"[1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534 §2; 1999 c.21 §36; 2001 c.674 §11; 2001 c.868 §9; 2001 c.932 §10; 2001 c.957 §18; 2005 c.80 §1; 2005 c.94 §80; 2007 c.625 §13; 2007 c.739 §7; 2007 c.883 §3; 2009 c.33 §§14,15,16; 2010 c.76 §26; 2011 c.83 §11; 2011 c.474 §32; 2011 c.730 §19; 2011 c.732 §9; 2013 c.750 §25; 2015 c.701 §35; 2017 c.610 §21; 2017 c.638 §1; 2018 c.108 §7; 2019 c.579 §15; renumbered 314.772 in 2019]","body":"[1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534 §2; 1999 c.21 §36; 2001 c.674 §11; 2001 c.868 §9; 2001 c.932 §10; 2001 c.957 §18; 2005 c.80 §1; 2005 c.94 §80; 2007 c.625 §13; 2007 c.739 §7; 2007 c.883 §3; 2009 c.33 §§14,15,16; 2010 c.76 §26; 2011 c.83 §11; 2011 c.474 §32; 2011 c.730 §19; 2011 c.732 §9; 2013 c.750 §25; 2015 c.701 §35; 2017 c.610 §21; 2017 c.638 §1; 2018 c.108 §7; 2019 c.579 §15; renumbered 314.772 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":"eafa9db0ffbbb3fc54e4339deca84d7df981db32aa69e6776fd0292670e58758","source_id":"us-or","stale":false,"prev":"us-or/ors-314.750","next":"us-or/ors-314.760"},"notice":"GroundRules: Original legal text. Not legal advice."}