{"data":{"id":"us-or/ors-316.014","jurisdiction":"us-or","citation":"ORS 316.014","heading":"[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]","body":"[1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"44f32cace7a404b7558f74c2d666764afe98d76baffc0f4c210e6551f8640b63","source_id":"us-or","stale":false,"prev":"us-or/ors-316.013","next":"us-or/ors-316.015"},"notice":"GroundRules: Original legal text. Not legal advice."}