{"data":{"id":"us-or/ors-316.140","jurisdiction":"us-or","citation":"ORS 316.140","heading":"[1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]","body":"[1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]","path":["08 - Revenue and Taxation","29.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":"66e80107527ee12d1e616c9105b86a7257e8140a7e91ff7999926f6f66e771d6","source_id":"us-or","stale":false,"prev":"us-or/ors-316.139","next":"us-or/ors-316.141"},"notice":"GroundRules: Original legal text. Not legal advice."}