{"data":{"id":"us-or/ors-316.051","jurisdiction":"us-or","citation":"ORS 316.051","heading":"[1977 c.390 §2; renumbered 316.788]","body":"[1977 c.390 §2; renumbered 316.788]","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":"d1cd2b63d594459bf7881d7737d5f2734fdfd8068210db7f75d808282fefee38","source_id":"us-or","stale":false,"prev":"us-or/ors-316.050","next":"us-or/ors-316.052"},"notice":"GroundRules: Original legal text. Not legal advice."}