{"data":{"id":"us-or/ors-316.152","jurisdiction":"us-or","citation":"ORS 316.152","heading":"[1991 c.916 §13; repealed by 1997 c.170 §33]","body":"[1991 c.916 §13; repealed by 1997 c.170 §33]","path":["08 - Revenue and Taxation","29.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":"b226f93ad7293d945dbef8aa31d64bcb91f0e013c52a9ffe8d6af2802246eed6","source_id":"us-or","stale":false,"prev":"us-or/ors-316.151","next":"us-or/ors-316.153"},"notice":"GroundRules: Original legal text. Not legal advice."}