{"data":{"id":"us-or/ors-316.216","jurisdiction":"us-or","citation":"ORS 316.216","heading":"[1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003]","body":"[1985 c.352 §2; formerly 316.857; renumbered 316.223 in 2003]","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":"8ea15331f1ef70b9180f6879824f8212da0b6e66cdcba19cb7abf36d1a686d37","source_id":"us-or","stale":false,"prev":"us-or/ors-316.215","next":"us-or/ors-316.217"},"notice":"GroundRules: Original legal text. Not legal advice."}