Payment of Estimated Taxes | Midpage

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Oregon Revised Statutes

Payment of Estimated Taxes

Payment of Estimated Taxes

316.557Definition of “estimated tax.”316.559Application of ORS 316.557 to 316.589 to estates and trusts 316.563When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules 316.567Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules 316.569When declaration required of nonresident 316.573When individual not required to file declaration 316.577Date of filing declaration 316.579Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment 316.583Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules 316.587Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed 316.588When interest on underpayment not imposed 316.589Application to short tax years and tax years beginning on other than January 1