Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 316.557

Definition of “estimated tax.”

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

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Woodland v. Dept. of Rev.
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Woodland v. Dept. of Rev. (2022) ortc “563(2) provides that “[n]o declaration is required if the estimated tax as defined in ORS 316.557 is less than the amount established by rule of the Department of Revenue.”
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