{"data":{"id":"us-or/ors-316.103","jurisdiction":"us-or","citation":"ORS 316.103","heading":"[1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]","body":"[1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]","path":["08 - Revenue and Taxation","29.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":"17b1715a79c6c0cc273ea1acb0a50997f28815a306db728420dad3dd1c326966","source_id":"us-or","stale":false,"prev":"us-or/ors-316.102","next":"us-or/ors-316.104"},"notice":"GroundRules: Original legal text. Not legal advice."}