{"data":{"id":"us-or/ors-316.440","jurisdiction":"us-or","citation":"ORS 316.440","heading":"[1959 c.591 §13; repealed by 1965 c.410 §7]","body":"[1959 c.591 §13; repealed by 1965 c.410 §7]","path":["08 - Revenue and Taxation","29.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":"ac9096d4a0808f834cc020820f323d9cc8e70259f12ed508180af297ef89dd62","source_id":"us-or","stale":false,"prev":"us-or/ors-316.438","next":"us-or/ors-316.442"},"notice":"GroundRules: Original legal text. Not legal advice."}