Oregon Revised Statutes (Tax Chapters)
ORS § 314.470
[1957 c.632 §26 (enacted in lieu of 316.675 and 317.480); repealed by 1961 c.20 §1]
Official textoregonlegislature.gov
ESTIMATED TAX PROCEDURE
Source: view the official text
In this chapter (40 sections)
- 314.412 · Issuing of notice of deficiency attributable to involuntary…
- 314.415 · Refunds; interest; credits
- 314.417 · Unpaid tax or withholding lien at time of assessment
- 314.419 · Foreclosure of lien
- 314.420 · [1957 c.632 §16 (enacted in lieu of 316.620, 317.370 and…
- 314.421 · When lien valid
- 314.423 · Status of lien
- 314.425 · Examining books, records or persons
- 314.430 · Warrant for collection of taxes
- 314.432 · [1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]
- 314.434 · [1989 c.1036 §3; 1995 c.53 §3; renumbered 305.184 in 1995]
- 314.435 · [1957 c.632 §19 (enacted in lieu of 316.635 and 317.435);…
- 314.440 · Tax as debt; termination of taxable period and immediate…
- 314.445 · [1957 c.632 §21 (enacted in lieu of 316.650 and 317.455);…
- 314.450 · [Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted…
- 314.455 · [1957 c.632 §23 (enacted in lieu of 316.660 and 317.465);…
- 314.460 · [1957 c.632 §24 (enacted in lieu of 316.665 and 317.470);…
- 314.465 · [1957 c.632 §25 (enacted in lieu of 316.670 and 317.475);…
- 314.466 · Audits, deficiencies, assessments, refunds and appeals…
- 314.469 · Treatment of moneys collected under ORS 314.406
- 314.470 · [1957 c.632 §26 (enacted in lieu of 316.675 and 317.480);…
- 314.505 · Estimate of tax liability by corporations; rules
- 314.515 · Installment schedule for payment of estimated tax
- 314.518 · Estimated tax payments by electronic funds transfer;…
- 314.520 · State agency authority over certain electronic funds transfer…
- 314.525 · Underpayment of estimated tax; interest; nonapplicability of…
- 314.605 · Short title; construction
- 314.606 · Status of ORS 314.605 to 314.675 when in conflict with…
- 314.610 · Definitions for ORS 314.605 to 314.675
- 314.615 · When allocation and apportionment of net income from business…
- 314.620 · When taxpayer is considered taxable in another state
- 314.625 · Certain nonapportionable income to be allocated
- 314.630 · Allocation to this state of net rents and royalties
- 314.635 · Allocation to this state of capital gains and losses
- 314.640 · Allocation to this state of interest and dividends
- 314.642 · Allocation to this state of lottery prizes
- 314.645 · Allocation to this state of patent and copyright royalties
- 314.647 · Policy
- 314.650 · Apportionment of income
- 314.655 · Determination of property factor