{"data":{"id":"us-or/ors-314.820","jurisdiction":"us-or","citation":"ORS 314.820","heading":"[1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]","body":"[1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]","path":["08 - Revenue and Taxation","29.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":"ffc8c52a38e14391a8d28cc5c42611922ef1be11cee1eed49b75d57bda5098e8","source_id":"us-or","stale":false,"prev":"us-or/ors-314.815","next":"us-or/ors-314.825"},"notice":"GroundRules: Original legal text. Not legal advice."}