{"data":{"id":"us-or/ors-316.072","jurisdiction":"us-or","citation":"ORS 316.072","heading":"[1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]","body":"[1969 c.467 §6; 1979 c.376 §1; 1981 c.705 §1; renumbered 316.685]","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":"406834a0f19d1bd2d7eb2cbb42712fb83cb7c63a2f2bffca4d984e6acbc1f507","source_id":"us-or","stale":false,"prev":"us-or/ors-316.071","next":"us-or/ors-316.073"},"notice":"GroundRules: Original legal text. Not legal advice."}