ORS
316.589¹
Application to short tax years and tax years beginning on other than January 1
(1) The application of ORS 316.557 (Definition of estimated tax) to 316.589 (Application to short tax years and tax years beginning on other than January 1) to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue.
(2) In the application of ORS 316.557 (Definition of estimated tax) to 316.589 (Application to short tax years and tax years beginning on other than January 1) to a taxable year beginning on any date other than January 1 there shall be substituted, for the months specified 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), the months which correspond thereto. [1980 c.7 §§14,15; 1985 c.603 §9]
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