{"data":{"id":"us-or/ors-316.135","jurisdiction":"us-or","citation":"ORS 316.135","heading":"[1979 c.554 §2; renumbered 316.752]","body":"[1979 c.554 §2; renumbered 316.752]","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":"96a73cebfd24db121c3dd7a4edfbdcc1d1320a4575054c513fe56b25eec5e065","source_id":"us-or","stale":false,"prev":"us-or/ors-316.134","next":"us-or/ors-316.136"},"notice":"GroundRules: Original legal text. Not legal advice."}