{"data":{"id":"us-or/ors-316.185","jurisdiction":"us-or","citation":"ORS 316.185","heading":"[1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]","body":"[1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]","path":["08 - Revenue and Taxation","29.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":"06c119844026299e9e9a3d31fb6a4e974e3a282224a72391271a21a020437a6c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.182","next":"us-or/ors-316.187"},"notice":"GroundRules: Original legal text. Not legal advice."}