{"data":{"id":"us-or/ors-318.102","jurisdiction":"us-or","citation":"ORS 318.102","heading":"[1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]","body":"[1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]","path":["08 - Revenue and Taxation","29.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":"32f04b5614fdfefee3d0b144769cf91a658f1f02acbec63376da082020f43502","source_id":"us-or","stale":false,"prev":"us-or/ors-318.100","next":"us-or/ors-318.104"},"notice":"GroundRules: Original legal text. Not legal advice."}