{"data":{"id":"us-or/ors-318.104","jurisdiction":"us-or","citation":"ORS 318.104","heading":"[1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]","body":"[1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]","path":["08 - Revenue and Taxation","29.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":"dfe7fa78fcca6036ff257798c6faa920f40e981d0e8f0adf6dbb9e61db8460b4","source_id":"us-or","stale":false,"prev":"us-or/ors-318.102","next":"us-or/ors-318.106"},"notice":"GroundRules: Original legal text. Not legal advice."}