2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.557 Definition of estimated tax.


OR Rev Stat § 316.557 (through Leg Sess 2011) What's This?

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]

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