{"data":{"id":"us-or/ors-318.130","jurisdiction":"us-or","citation":"ORS 318.130","heading":"ORS 317.329 as part of chapter.","body":"ORS 317.329 is incorporated into and made a part of this chapter by reference.","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":"48a3262f971d5348577d890582a2f98e79959767ae9fd71507a8bde6da4b0679","source_id":"us-or","stale":false,"prev":"us-or/ors-318.110","next":"us-or/ors-318.160"},"notice":"GroundRules: Original legal text. Not legal advice."}