Oregon Code § 316.557·Enacted ·Last updated March 01, 2026
Statute Text
Definition of estimated tax.
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]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.557
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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