ORS
316.557¹
Definition of estimated tax
Definition of estimated tax. As used in ORS 316.557 (Definition of estimated tax) to 316.589 (Application to short tax years and tax years beginning on other than January 1), 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]
1 Legislative Counsel Committee, CHAPTER 316—Personal Income Tax, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html (2019) (last accessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2019, Chapter 316, https://www.oregonlegislature.gov/bills_laws/ors/ano316.html (2019) (last accessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information