{"data":{"id":"us-or/ors-316.142","jurisdiction":"us-or","citation":"ORS 316.142","heading":"[1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]","body":"[1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]","path":["08 - Revenue and Taxation","29.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":"c465a3e8fb6d2ed82fa363a8a381925700064ed407c8089b1bee6c6f9804903a","source_id":"us-or","stale":false,"prev":"us-or/ors-316.141","next":"us-or/ors-316.143"},"notice":"GroundRules: Original legal text. Not legal advice."}