Or. Admin. Code § 150-305-0460

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-305-0460 - Verification of Returns, Statements, or Documents Filed Under Tax Law

(1) The declaration under ORS 305.810 that a return, statement, other document or report is made under penalties for false swearing and is true, complete, and correct must be verified by the taxpayer, an authorized agent, or declarant, and in the case of a joint personal income tax return, by each taxpayer or authorized agent for such taxpayer.

(2) Returns, statements, other documents and reports are verified by:

(a) Hand signing the return, statement, other document or report.

(b) An electronic signature (as defined in ORS chapter 84) associated with an electronically filed return, statement, other document or report, by the taxpayer, tax preparer, authorized representative of the taxpayer, or declarant.

(c) Any verification method allowed by the IRS when electronically filing the federal return with the Oregon return, such as a federal personal identification number.

(d) A hand signed statement, such as Oregon Form EF, submitted to the department if requested.

(e) A hand signed and scanned Corporation E-file Signature Form included with the electronically filed corporate income and excise tax return for tax year 2011 and earlier, without the use of a federal signature method or when the Oregon filer is different than the federal filer.

(f) Transmitting a payroll tax return using the state's online payroll reporting method. The return is considered signed when the return is transmitted to the state by a person certified by the employer and the Oregon Employment Department as allowed to file the return using the state's reporting system.

(g) A facsimile signature by the taxpayer, tax preparer, authorized representative of the taxpayer or declarant. A facsimile signature is a signature visibly affixed to a paper return using electronic or mechanical equipment or an electronic or mechanical device.

Or. Admin. Code § 150-305-0460

REV 1-2005, f. 6-27-05, cert. ef. 6-30-05; REV 1-2012(Temp), f. 1-31-12, cert. ef. 2-1-12 thru 7-29-12; Reverted to REV 1-2005, f. 6-27-05, cert. ef. 6-30-05; REV 4-2012, f. 7-20-12, cert. ef. 8-1-12; REV 6-2013, f. & cert. ef. 12-26-13; REV 2-2014, f. & cert. ef. 7-31-14; Renumbered from 150-305.810, REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 20-2020, temporary amend filed 10/13/2020, effective 10/13/2020 through 4/10/2021; REV 28-2020, amend filed 12/23/2020, effective 1/1/2021

Statutory/Other Authority: ORS 305.100 & 305.810

Statutes/Other Implemented: ORS 305.810