{"data":{"id":"us-or/ors-316.139","jurisdiction":"us-or","citation":"ORS 316.139","heading":"[1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]","body":"[1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]","path":["08 - Revenue and Taxation","29.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":"563fafc8e9325f9a2b685bc85d96cd8fce30b2291f21cba783bce50b92abeb80","source_id":"us-or","stale":false,"prev":"us-or/ors-316.138","next":"us-or/ors-316.140"},"notice":"GroundRules: Original legal text. Not legal advice."}