{"data":{"id":"us-or/ors-316.059","jurisdiction":"us-or","citation":"ORS 316.059","heading":"[1977 c.872 §10; renumbered 316.818]","body":"[1977 c.872 §10; renumbered 316.818]","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":"3004376690d08be4c11f0dadb26f794575a9e4daa23a96a305446985176bc269","source_id":"us-or","stale":false,"prev":"us-or/ors-316.058","next":"us-or/ors-316.060"},"notice":"GroundRules: Original legal text. Not legal advice."}