{"data":{"id":"us-or/ors-317.328","jurisdiction":"us-or","citation":"ORS 317.328","heading":"[1979 c.414 §4; 1983 c.162 §31; renumbered 317.381]","body":"[1979 c.414 §4; 1983 c.162 §31; renumbered 317.381]","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":"4538498eef0724ed0bdbce4482f28b68601ecdbed015221d386a0317c33b5d61","source_id":"us-or","stale":false,"prev":"us-or/ors-317.327","next":"us-or/ors-317.329"},"notice":"GroundRules: Original legal text. Not legal advice."}