Or. Rev. Stat. § 316.557
Definition of “estimated tax.”
Oregon · Oregon Revised Statutes Chapter 316 — Personal Income Tax · Status: effective
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- Or. Rev. Stat. § 316.557, Definition of “estimated tax.”, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495666
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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.