Or. Admin. Code § 150-305-0016

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-305-0016 - Electronic Filing

(1) Any return, statement, other document or report required to be filed under any provision of the laws administered by the Department of Revenue may be filed in electronic (as defined in ORS chapter 84) form if an authorized electronic method of filing such return, statement, other document or report is made available by the department.

(2) A return, statement, other document or report that is filed in electronic form may not be denied legal effect or enforceability solely because it is in electronic form.

(3) A return, statement, other document or report that is filed in electronic form is deemed to be filed and received on the date actually received by the department, the IRS, or on the date stated in the electronic acknowledgment of receipt issued by the department.

(4) A return, statement, other document or report filed in electronic form must be verified pursuant to the rules of the department adopted under ORS 305.810.

Or. Admin. Code § 150-305-0016

REV 2-2014, f. & cert. ef. 7-31-14; Renumbered from 150-305.100-(D), REV 48-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 84.052, 305.100