Except as provided in ORS 316.573, declarations of estimated tax required by ORS 316.563 (1) from individuals who are neither farmers nor fishermen for the purpose of that section shall be filed on or before April 18 of the taxable year or the due date of the return for the prior taxable year without regard to extensions, whichever is earlier, except that if the requirements of ORS 316.563 (1) are first met: (1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year; (2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year; or (3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding year.
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