{"data":{"id":"us-or/ors-316.040","jurisdiction":"us-or","citation":"ORS 316.040","heading":"[1953 c.304 §7; repealed by 1969 c.493 §99]","body":"[1953 c.304 §7; repealed by 1969 c.493 §99]","path":["08 - Revenue and Taxation","29.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":"21689f811181d2d8ce70a8e47929b529905502c13ca4106eed28a2c11866c694","source_id":"us-or","stale":false,"prev":"us-or/ors-316.037","next":"us-or/ors-316.042"},"notice":"GroundRules: Original legal text. Not legal advice."}