{"data":{"id":"us-or/ors-316.052","jurisdiction":"us-or","citation":"ORS 316.052","heading":"[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]","body":"[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]","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":"b3e7c2ac9e1dc34a26940b801a0e49bb5a6a20dc6c927b49df473895776614bc","source_id":"us-or","stale":false,"prev":"us-or/ors-316.051","next":"us-or/ors-316.053"},"notice":"GroundRules: Original legal text. Not legal advice."}