{"data":{"id":"us-or/ors-316.151","jurisdiction":"us-or","citation":"ORS 316.151","heading":"[1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]","body":"[1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]","path":["08 - Revenue and Taxation","29.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":"fd2350d27dc4ea8ce7253cd8ac86e84412d2292562cebf1a1d79520a590c5d4b","source_id":"us-or","stale":false,"prev":"us-or/ors-316.150","next":"us-or/ors-316.152"},"notice":"GroundRules: Original legal text. Not legal advice."}