Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAX
PAYMENT OF ESTIMATED TAXES
Section 316.557 - Definition of "estimated tax."

ORS § 316.557

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 316.557 - Definition of "estimated tax."

As used in ORS 316.557 to 316.589, "estimated tax" means the amount of income tax imposed under this chapter for the taxable year, as estimated by the individual, minus the sum of any credits as estimated by the individual against tax provided by this chapter.

ORS 316.557

1980 c.7 §4; 1985 c.603 §4; 1997 c.839 §21; 1999 c.90 §16; 2001 c.660 §44