{"data":{"id":"us-or/ors-316.071","jurisdiction":"us-or","citation":"ORS 316.071","heading":"[1981 c.801 §2; renumbered 316.690]","body":"[1981 c.801 §2; renumbered 316.690]","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":"8e027f45a1a881de9bfd55ddcc9b785b69f1b6be39fb7f083a9d6ce0f82ac1de","source_id":"us-or","stale":false,"prev":"us-or/ors-316.070","next":"us-or/ors-316.072"},"notice":"GroundRules: Original legal text. Not legal advice."}