{"data":{"id":"us-or/ors-316.134","jurisdiction":"us-or","citation":"ORS 316.134","heading":"[1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]","body":"[1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]","path":["08 - Revenue and Taxation","29.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":"a4d6f32acd5605e4e6f0d9e2d83020ec56985b7892ebdf582851d0a10f14875f","source_id":"us-or","stale":false,"prev":"us-or/ors-316.133","next":"us-or/ors-316.135"},"notice":"GroundRules: Original legal text. Not legal advice."}