{"data":{"id":"us-or/ors-316.144","jurisdiction":"us-or","citation":"ORS 316.144","heading":"[1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]","body":"[1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]","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":"050f633d3b34fbb1dd7e61a4d32e80d3195bad28ccc64bfa3c18723ebac11b37","source_id":"us-or","stale":false,"prev":"us-or/ors-316.143","next":"us-or/ors-316.145"},"notice":"GroundRules: Original legal text. Not legal advice."}