{"data":{"id":"us-or/ors-316.021","jurisdiction":"us-or","citation":"ORS 316.021","heading":"[1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]","body":"[1985 c.802 §58; 1987 c.293 §3; renumbered 314.029 in 1993]","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":"17643fefa8e11ca1d4a575b91816eef2192eaa8edea841c39f9f7dfe10f11622","source_id":"us-or","stale":false,"prev":"us-or/ors-316.020","next":"us-or/ors-316.022"},"notice":"GroundRules: Original legal text. Not legal advice."}