{"data":{"id":"us-or/ors-316.089","jurisdiction":"us-or","citation":"ORS 316.089","heading":"[1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]","body":"[1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]","path":["08 - Revenue and Taxation","29.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":"d21b60f8a28db918f828fd74606080186cf0fae159532718f5be0e0ebc4800b6","source_id":"us-or","stale":false,"prev":"us-or/ors-316.088","next":"us-or/ors-316.090"},"notice":"GroundRules: Original legal text. Not legal advice."}