{"data":{"id":"us-or/ors-317.071","jurisdiction":"us-or","citation":"ORS 317.071","heading":"[1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111]","body":"[1977 c.887 §8; 1981 c.778 §40; 1981 c.894 §30; renumbered 317.111]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"6abc193881537b7d58e1640819ff0d16c46e6c5ff4f2515927a02b7fd504d135","source_id":"us-or","stale":false,"prev":"us-or/ors-317.070","next":"us-or/ors-317.072"},"notice":"GroundRules: Original legal text. Not legal advice."}