{"data":{"id":"us-or/ors-316.462","jurisdiction":"us-or","citation":"ORS 316.462","heading":"Change of election.","body":"Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation.","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":"b81bddee176845fd4c608fae01b933729419b642bbaba3a4eba410e0fc60d52a","source_id":"us-or","stale":false,"prev":"us-or/ors-316.457","next":"us-or/ors-316.467"},"notice":"GroundRules: Original legal text. Not legal advice."}