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]
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