{"data":{"id":"us-or/ors-316.146","jurisdiction":"us-or","citation":"ORS 316.146","heading":"[1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 in 2005]","body":"[1989 c.893 §6a; 1991 c.877 §18; 1999 c.291 §31; 2003 c.46 §40; renumbered 315.619 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":"04ad6063926dc37a7b3b0e4c7aefa47f7c257c0108a91d567ad386d68101568a","source_id":"us-or","stale":false,"prev":"us-or/ors-316.145","next":"us-or/ors-316.147"},"notice":"GroundRules: Original legal text. Not legal advice."}