{"data":{"id":"us-or/ors-316.545","jurisdiction":"us-or","citation":"ORS 316.545","heading":"[1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]","body":"[1953 c.304 §63; repealed by 1957 c.632 §1 (314.385 enacted in lieu of 316.545 and 317.355)]","path":["08 - Revenue and Taxation","29.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":"45aebedc0e3d91302e498cbac87ea24b4d1c1bc5824beb658fce16829c5aae89","source_id":"us-or","stale":false,"prev":"us-or/ors-316.540","next":"us-or/ors-316.550"},"notice":"GroundRules: Original legal text. Not legal advice."}