Section 314.364 - Authority of department to require filing of returns by electronic means; rules(1) As used in this section: (a) "Electronic means" includes computer-generated electronic or magnetic media, Internet-based applications or similar computer-based methods or applications.(b) "Paid tax preparer" means a person who prepares a tax return for another or advises or assists in the preparation of a tax return for another, or who employs or authorizes another to do the same, for valuable consideration.(c) "Tax return" means a return filed under ORS chapter 314, 316, 317 or 318.(2) The Department of Revenue may by rule require a paid tax preparer to file tax returns by electronic means if the paid tax preparer is required to file federal tax returns by electronic means.(3) The department may by rule require a corporation to file tax returns by electronic means if the corporation is required to file federal tax returns by electronic means.(4) The department may by rule establish exceptions to the electronic filing requirements of this section.