{"data":{"id":"us-or/ors-316.802","jurisdiction":"us-or","citation":"ORS 316.802","heading":"[1969 c.493 §71; renumbered 316.970]","body":"[1969 c.493 §71; renumbered 316.970]","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":"aa100eb8046e3d74f1d9d93bc8bfcab2cd78e2d0f33db603a8bd4311dea59362","source_id":"us-or","stale":false,"prev":"us-or/ors-316.801","next":"us-or/ors-316.803"},"notice":"GroundRules: Original legal text. Not legal advice."}