{"data":{"id":"us-or/ors-318.010","jurisdiction":"us-or","citation":"ORS 318.010","heading":"Short title; Department of Revenue to administer chapter.","body":"This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department of Revenue.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 318 — Corporation Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors318.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"32f81b7d11be8fc28cce86b3f1f12700e668ac08f487060d95be79414cf36a1d","source_id":"us-or","stale":false,"prev":"us-or/ors-317a.161","next":"us-or/ors-318.020"},"notice":"GroundRules: Original legal text. Not legal advice."}