{"data":{"id":"us-or/ors-314.760","jurisdiction":"us-or","citation":"ORS 314.760","heading":"[1989 c.625 §54; repealed by 2005 c.387 §8]","body":"[1989 c.625 §54; repealed by 2005 c.387 §8]","path":["08 - Revenue and Taxation","29.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":"32ec85789e9c895feb3d7d315497b704418d2a53c29dfafe42bfcc86d286470b","source_id":"us-or","stale":false,"prev":"us-or/ors-314.752","next":"us-or/ors-314.761"},"notice":"GroundRules: Original legal text. Not legal advice."}