Oregon Revised Statutes Chapter 316 § 316.162 — (2) for the taxable year; or

(2) for the taxable year; or (B) $10,000 in the case of a married individual entitled under ORS 316.567 to file a joint declaration with a spouse, but only if each spouse has received wages as defined in ORS 316.162 (2) for the taxable year; or (C) $5,000 in the case of a married individual not entitled under ORS 316.567 to file a joint declaration with a spouse. (2) No declaration is required if the estimated tax as defined in ORS 316.557 is less than the amount established by rule of the Department of Revenue. The department shall consider the provisions of section 6654 of the Internal Revenue Code in determining the amount. (3) An individual with a taxable year of less than 12 months shall make a declaration in accordance with rules adopted by the Department of Revenue. (4) An individual may amend the declaration filed during the taxable year under rules prescribed by the department. (5) The declaration shall contain information required by the department by rule. [1980 c.7 §§2,2a,5,8; 1981 c.678 §1a; 1987 c.293 §21; 1997 c.839 §22; 1999 c.90 §17; 2001 c.660 §45]