{"data":{"id":"us-or/ors-318.106","jurisdiction":"us-or","citation":"ORS 318.106","heading":"ORS 317.151 as part of chapter.","body":"ORS 317.151 is incorporated into and made a part of this chapter.","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":"74d35f35d9dcc3bc8392e2b063a95f98468fe1345faf00024f6bcfcb3188105e","source_id":"us-or","stale":false,"prev":"us-or/ors-318.104","next":"us-or/ors-318.110"},"notice":"GroundRules: Original legal text. Not legal advice."}