{"data":{"id":"us-or/ors-316.491","jurisdiction":"us-or","citation":"ORS 316.491","heading":"[2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]","body":"[2005 c.836 §11; 2007 c.822 §17; repealed by 2021 c.8 §14]","path":["08 - Revenue and Taxation","29.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":"8dd931e9cfb706cf75e13bdc13a478d6474bd5e8d010ef7e492152ccce96da4c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.490","next":"us-or/ors-316.493"},"notice":"GroundRules: Original legal text. Not legal advice."}