{"data":{"id":"us-or/ors-316.081","jurisdiction":"us-or","citation":"ORS 316.081","heading":"[1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]","body":"[1973 c.503 §15; 1975 c.705 §11; 1981 c.502 §1; renumbered 316.844]","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":"5607a194089a0b66e970b12ce3a6b1099cf960f7cf0d4517005fec6f54709ee9","source_id":"us-or","stale":false,"prev":"us-or/ors-316.080","next":"us-or/ors-316.082"},"notice":"GroundRules: Original legal text. Not legal advice."}