{"data":{"id":"us-or/ors-316.136","jurisdiction":"us-or","citation":"ORS 316.136","heading":"[1979 c.554 §3; renumbered 316.758]","body":"[1979 c.554 §3; renumbered 316.758]","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":"7747c2e5d1a1930947862e85545b7dbd6f957d30a1d8a9c3040d3ae12f36e6fd","source_id":"us-or","stale":false,"prev":"us-or/ors-316.135","next":"us-or/ors-316.137"},"notice":"GroundRules: Original legal text. Not legal advice."}