1. (1) As used in this rule:

   1. (a) “Alternatively filed return” means an Oregon return submitted using a department-approved alternative filing method under section (2) of this rule.
   2. (b) “IRS date of receipt” means the electronic time stamp indicating the date and time of receipt of the Oregon return by the Internal Revenue Service (IRS).
2. (2) The department may provide for filing of returns using electronic or other methods as an alternative to paper returns.

3. (3) Alternatively filed returns are deemed filed and received on:

   1. (a) The date the return is received by the department as indicated by the department’s date stamp; or

   2. (b) In the case of an electronically filed return, the earlier of:

      1. (A) The IRS date of receipt, or
      2. (B) The date of successful transmission.

4. (4) Alternatively filed returns must be verified pursuant to the rules of the department adopted under ORS 305.810.(5) If an alternatively filed return cannot be processed, a paper return must be filed with the department. If the paper return is filed within 30 days of the date of the successful transmission of the alternatively filed return, the date of the successful transmission of the alternatively filed return is considered the filing date of the paper return.

   183.360(2) and 183.355(1)(b).]

Statutory/Other Authority

ORS 305.100 & 314.385

Statutes/Other Implemented

ORS 314.385

History

Renumbered from 150-314.385(4), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
REV 6-2013, f. & cert. ef. 12-26-13
REV 4-2012, f. 7-20-12, cert. ef. 8-1-12
REV 12-2000, f. 12-29-00, cert. ef. 12-31-00