§ 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; phase-in; rules
§ 314.520 State agency authority over certain electronic funds transfer payments
§ 314.525 Underpayment of estimated tax; interest; nonapplicability of penalties

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Terms Used In Oregon Statutes > Chapter 314 > Estimated Tax Procedure

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC