{"data":{"id":"us-or/ors-314.860","jurisdiction":"us-or","citation":"ORS 314.860","heading":"[1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1]","body":"[1979 c.690 §18; 1997 c.170 §27; 2013 c.688 §28; repealed by 2015 c.348 §1]","path":["08 - Revenue and Taxation","29.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":"7f5ef0ac9521719bedf63c32a1db4847cda216280ae4dd8b84086c566b7ce5e1","source_id":"us-or","stale":false,"prev":"us-or/ors-314.855","next":"us-or/ors-314.865"},"notice":"GroundRules: Original legal text. Not legal advice."}