ORS 316.557: Definition of “estimated tax.”
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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. [1980 c.7 §4; 1985 c.603 §4; 1997 c.839 §21; 1999 c.90 §16; 2001 c.660 §44]
This rule cites
- ORS 316.557 — resolved
- 316.589 — resolved
Cited by
- ORS 293.525: Payments to and by state agencies by electronic funds transfers; rules; penalty for failure to comply.
- ORS 314.415: Refunds; interest; credits.
- ORS 316.223: Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules.
- ORS 316.559: Application of ORS 316.557 to 316.589 to estates and trusts.
- ORS 316.563: When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules.
- ORS 316.567: Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
- ORS 316.569: When declaration required of nonresident.
- ORS 316.587: Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed.
- ORS 316.589: Application to short tax years and tax years beginning on other than January 1.
- OAR 150-316-0465: Estimated Tax
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html