{"data":{"id":"us-or/ors-318.110","jurisdiction":"us-or","citation":"ORS 318.110","heading":"[1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]","body":"[1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]","path":["08 - Revenue and Taxation","29.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":"37e3ac2ff97ee61b2727d2ccb27bf359d803944937676f175c18d13c85191ed6","source_id":"us-or","stale":false,"prev":"us-or/ors-318.106","next":"us-or/ors-318.130"},"notice":"GroundRules: Original legal text. Not legal advice."}