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Oregon Revised Statutes

Or. Rev. Stat. § 316.583 (2026)

Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules

✓ current as of May 2026
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      316.583 Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules. (1) Payment of the estimated income tax or any installment shall be considered payment on account of the income taxes imposed by this chapter for the taxable year.

      (2) If there is an overpayment of income tax for a taxable year, the taxpayer may elect on a timely filed return for that taxable year (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for the subsequent taxable year. The amount paid shall be credited as estimated tax on the later of the first date prescribed for payment of the estimated tax or the date that the taxpayer made the overpayment to the department.

      (3) If there is an overpayment of income taxes for a taxable year, and the taxpayer elects on a return (including an amended return) for that taxable year filed after the due date (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for a subsequent taxable year, the overpayment shall be credited against that installment of estimated tax. The amount paid shall be credited as estimated tax on the later of the date the return was filed or the date that the taxpayer made the overpayment to the department.

      (4) The Department of Revenue may adopt rules which enable the taxpayer or department to credit against the estimated income tax the amount the taxpayer or the department determines to be an overpayment of the income tax for a preceding taxable year. [1980 c.7 §§19,21; 1993 c.726 §35; 2017 c.24 §1]

 

      316.585 [1953 c.304 §71; 1955 c.595 §3; 1957 c.586 §18; renumbered 316.770]

Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2013–2022 · leading case: Gould v. Dept. of Rev. (Or. T.C. 2022).
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Gould v. Dept. of Rev. (Or. T.C. 2022). · cites it 17× “415 and ORS 316.583 Oregon courts begin their statutory analysis by looking at the text and context of a statute.”
Mack v. Dept. of Rev., 25 Or. Tax 179 (Or. T.C. 2022). · cites it 2× “(ORS 316.583) The second document Defendant sent on November 5, 2021, was a statement of account.”
Tesner v. Dep't of Revenue (Or. T.C. 2015). “The amount credited shall be deemed paid as estimated tax on the date the return was filed (ORS 316.583(3)). The date the 2011 return was filed was January 2, 2015.”
Finley v. Dept. of Rev., 21 Or. Tax 276 (Or. T.C. 2013). “ORS 316.583(4). These textual provisions strongly suggest to the court that if, rather than requiring timely filing itself, the legislature intended to permit the department to add such a substantive requirement to the statutory statement refer- ring to “a return filed for the…”
— Or. Rev. Stat. § 316.583(3) — 2 cases
Gould v. Dept. of Rev. (Or. T.C. 2022). “415 and ORS 316.583 Oregon courts begin their statutory analysis by looking at the text and context of a statute.”
Tesner v. Dep't of Revenue (Or. T.C. 2015). “The amount credited shall be deemed paid as estimated tax on the date the return was filed (ORS 316.583(3)). The date the 2011 return was filed was January 2, 2015.”
— Or. Rev. Stat. § 316.583(4) — 1 case
Finley v. Dept. of Rev., 21 Or. Tax 276 (Or. T.C. 2013). “ORS 316.583(4). These textual provisions strongly suggest to the court that if, rather than requiring timely filing itself, the legislature intended to permit the department to add such a substantive requirement to the statutory statement refer- ring to “a return filed for the…”
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