{"data":{"id":"us-or/ors-316.145","jurisdiction":"us-or","citation":"ORS 316.145","heading":"[1979 c.561 §4; renumbered 316.849]","body":"[1979 c.561 §4; renumbered 316.849]","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":"df2642025d65fd108c7f315427526a479326eb68f7884fd1e7334d3a592372ff","source_id":"us-or","stale":false,"prev":"us-or/ors-316.144","next":"us-or/ors-316.146"},"notice":"GroundRules: Original legal text. Not legal advice."}