{"data":{"id":"us-or/ors-316.397","jurisdiction":"us-or","citation":"ORS 316.397","heading":"[1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]","body":"[1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]","path":["08 - Revenue and Taxation","29.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":"fdf9a96fde2a38048f02a1297b3716618e71770eb1ad860934a5caf0f62b141d","source_id":"us-or","stale":false,"prev":"us-or/ors-316.392","next":"us-or/ors-316.402"},"notice":"GroundRules: Original legal text. Not legal advice."}