{"data":{"id":"us-or/ors-318.044","jurisdiction":"us-or","citation":"ORS 318.044","heading":"[1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57]","body":"[1957 s.s. c.15 §§14,15; 1971 c.724 §2; 1977 c.89 §2; repealed by 1983 c.162 §57]","path":["08 - Revenue and Taxation","29.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":"164fc184e1a6581e9ce63dd1e3d8e4a49a7bb7857d8a135ae63e8d7436cfb4a6","source_id":"us-or","stale":false,"prev":"us-or/ors-318.040","next":"us-or/ors-318.046"},"notice":"GroundRules: Original legal text. Not legal advice."}