{"data":{"id":"us-or/ors-316.053","jurisdiction":"us-or","citation":"ORS 316.053","heading":"[1977 c.390 §4; renumbered 316.799]","body":"[1977 c.390 §4; renumbered 316.799]","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":"aea151cf0fc174f9964620d62d36ec2f046b51f57c01e6c163ff19a52a9d8c51","source_id":"us-or","stale":false,"prev":"us-or/ors-316.052","next":"us-or/ors-316.054"},"notice":"GroundRules: Original legal text. Not legal advice."}