{"data":{"id":"us-or/ors-316.132","jurisdiction":"us-or","citation":"ORS 316.132","heading":"[1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]","body":"[1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]","path":["08 - Revenue and Taxation","29.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":"e7f8ace7d8ed94a0160a3922eace82b0b823843b2b1806288861c78859387a30","source_id":"us-or","stale":false,"prev":"us-or/ors-316.131","next":"us-or/ors-316.133"},"notice":"GroundRules: Original legal text. Not legal advice."}