{"data":{"id":"us-or/ors-316.096","jurisdiction":"us-or","citation":"ORS 316.096","heading":"[1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]","body":"[1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]","path":["08 - Revenue and Taxation","29.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":"30776176ba90d1e54c854b4e9af85b3e3a4c3cdc437ac50e5be0ba381ea1f310","source_id":"us-or","stale":false,"prev":"us-or/ors-316.095","next":"us-or/ors-316.097"},"notice":"GroundRules: Original legal text. Not legal advice."}