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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 316 - Personal Inco...
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Section 316.368 - When joint return liability d...
Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.
OR Rev Stat § 316.368 (2019) (N/A)
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Section 316.367 - Joint return by spouses in a marriage.
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Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.