{"data":{"id":"us-or/ors-316.723","jurisdiction":"us-or","citation":"ORS 316.723","heading":"[1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]","body":"[1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457 §7e; repealed by 1995 c.556 §43]","path":["08 - Revenue and Taxation","29.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":"219edd3b04deb7f8b0f9df0fa1de52adc0a5135b8f1a876d2631a6d3b7844220","source_id":"us-or","stale":false,"prev":"us-or/ors-316.721","next":"us-or/ors-316.725"},"notice":"GroundRules: Original legal text. Not legal advice."}