{"data":{"id":"us-or/ors-316.141","jurisdiction":"us-or","citation":"ORS 316.141","heading":"[1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]","body":"[1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]","path":["08 - Revenue and Taxation","29.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":"d81c06fca32a9f09801c93aa446d76cbcc26b2a9d0ba637b4b86004ea9b1f1b3","source_id":"us-or","stale":false,"prev":"us-or/ors-316.140","next":"us-or/ors-316.142"},"notice":"GroundRules: Original legal text. Not legal advice."}