TABLE K.1 (cont.): OREGON TAX PAYMENTS, REFUNDS, AND DONATIONS (Detail) 2003 Full-year returns
    TAX PAID, REFUNDS, AND ZERO BALANCE RETURNS        
   
AGI Category Distribution  
   
AGI Level                  ($000) Tax Paid with Return   Tax Refund Due   Zero Balance
Number of Returns Percent of Total Total       ($000) Average        ($) Number of Returns Percent of Total Total          ($000) Average           ($)   Number of Returns Percent of Total
                         
Less than zero 27 0.1 23 848   5,950 29.8 8,189 1,376   14,006 70.1
0-5 9,546 7.9 544 57   84,418 70.1 11,353 134   26,462 22.0
5-10 21,262 16.0 2,961 139   91,347 68.9 22,175 243   19,906 15.0
10-15 24,952 19.3 5,941 238   89,246 69.2 29,537 331   14,859 11.5
15-20 27,597 22.6 8,582 311   86,279 70.5 35,075 407   8,444 6.9
20-25 25,796 24.2 9,221 357   75,925 71.2 35,005 461   4,880 4.6
25-30 23,315 25.0 9,444 405   66,740 71.7 33,469 501   3,076 3.3
30-35 21,251 25.7 9,553 450   59,309 71.7 32,635 550   2,173 2.6
35-40 19,445 26.6 9,314 479   52,015 71.1 31,540 606   1,647 2.3
40-45 17,323 26.7 9,128 527   46,225 71.3 30,732 665   1,298 2.0
45-50 15,465 26.6 8,953 579   41,882 71.9 29,659 708   891 1.5
50-60 26,413 26.5 17,143 649   71,829 72.0 54,740 762   1,468 1.5
60-70 21,503 27.2 16,158 751   56,614 71.6 46,624 824   952 1.2
70-80 16,786 27.7 14,461 861   43,175 71.2 37,913 878   656 1.1
80-90 12,497 27.6 12,590 1,007   32,386 71.4 30,803 951   447 1.0
90-100 8,940 27.4 10,792 1,207   23,464 71.8 24,476 1,043   264 0.8
100-250 30,485 31.9 73,825 2,422   64,235 67.2 98,756 1,537   798 0.8
250-500 4,454 41.4 32,463 7,289   6,171 57.4 25,931 4,202   125 1.2
500 + 1,717 41.6 52,252 30,432   2,366 57.3 45,396 19,187   48 1.2
                         
   
Quintile Distribution  
                         
                         
First 20% 33,077 11.6 3,973 120   190,770 66.7 44,399 233   62,317 21.8
Second 20% 61,860 21.6 18,051 292   200,483 70.1 77,191 385   23,793 8.3
Middle 20% 72,556 25.4 30,756 424   204,701 71.5 107,775 527   8,902 3.1
Fourth 20% 76,395 26.7 46,431 608   205,104 71.7 148,819 726   4,643 1.6
Next 15% 59,289 27.6 62,659 1,057   153,274 71.4 148,335 968   2,049 1.0
Next 4% 19,651 34.3 58,072 2,955   37,051 64.7 67,158 1,813   528 0.9
Top 1% 5,946 41.6 83,405 14,027   8,193 57.3 70,330 8,584   168 1.2
                         
   
Total 328,774 23.0 303,347 923   999,576 69.9 664,008 664   102,400 7.2
Oregon Department of Revenue
2003 Personal Income Tax Statistics 80