{"data":{"id":"us-or/ors-314.825","jurisdiction":"us-or","citation":"ORS 314.825","heading":"[1957 c.632 §32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 §30]","body":"[1957 c.632 §32 (enacted in lieu of 316.730 and 317.525); repealed by 1973 c.402 §30]","path":["08 - Revenue and Taxation","29.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":"ce4c1a88baaa22c805000cc2bc273929db2f50f67013c46a27085505e03e77ad","source_id":"us-or","stale":false,"prev":"us-or/ors-314.820","next":"us-or/ors-314.830"},"notice":"GroundRules: Original legal text. Not legal advice."}