{"data":{"id":"us-or/ors-316.107","jurisdiction":"us-or","citation":"ORS 316.107","heading":"[1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]","body":"[1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]","path":["08 - Revenue and Taxation","29.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":"1b7df36af5571287eabba54c6cc81710c2fd075017d63f74b5489b62d3507235","source_id":"us-or","stale":false,"prev":"us-or/ors-316.106","next":"us-or/ors-316.108"},"notice":"GroundRules: Original legal text. Not legal advice."}