{"data":{"id":"us-or/ors-316.138","jurisdiction":"us-or","citation":"ORS 316.138","heading":"[1979 c.554 §5; renumbered 316.771]","body":"[1979 c.554 §5; renumbered 316.771]","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":"9a67ce7d1d28d142d9d9ec8e1cc60f1a0216c2733f90dd99c99993512d195d83","source_id":"us-or","stale":false,"prev":"us-or/ors-316.137","next":"us-or/ors-316.139"},"notice":"GroundRules: Original legal text. Not legal advice."}