Administration of Revenue and Tax Laws

ORS 305.820
Date when writing, remittance or electronic filing deemed received by tax officials


(1)

Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor or tax collector (designated in this section as the “addressee”) which is:

(a)

Transmitted through the United States mail or by private express carrier, shall be deemed filed or received on the date shown by the cancellation mark or other record of transmittal, or on the date it was mailed or deposited if proof satisfactory to the addressee establishes that the actual mailing or deposit occurred on an earlier date.

(b)

Filed electronically pursuant to a rule of the department adopted under ORS 306.265 (Electronic filing of exemption and special assessment applications) and 309.104 (Electronic filing) that authorizes the electronic filing and that meets the specifications and requirements of the rule, shall be deemed to be filed and received on the date actually received by the addressee, or on the date stated on the electronic acknowledgment of receipt that is sent by the addressee.

(c)

Lost in transmission through the United States mail or private express carrier, shall be deemed filed and received on the date it was mailed or deposited for transmittal if the sender:

(A)

Can establish by competent evidence satisfactory to the addressee that the writing or remittance was deposited on or before the date due for filing in the United States mail, or with a private express carrier, and addressed correctly to the addressee; and

(B)

Files with the addressee a duplicate of the lost writing or remittance within 30 days after written notification is given by the addressee of its failure to receive such writing or remittance.

(2)

Whenever any writing or remittance is required by law to be filed or made on a day which falls on a Saturday, or on a Sunday or any legal holiday, the time specified shall be extended to include the next business day.

(3)

As used in this section:

(a)

“Private express carrier” means a carrier described under ORS 293.660 (Determining date of filing or receipt of reports, claims, tax returns or remittances).

(b)

“Writing or remittance” includes, but is not limited to, “report,” “tax return,” “claim for credit,” “claim for refund,” “statement,” “notice of appeal,” “petition for review,” “notice of election,” “documentary proof,” a claim for exemption, a claim for deferral, a return of property, a claim for cancellation of an assessment, an application for a special assessment, and remittances. [Formerly 306.440; 1965 c.344 §27; 1993 c.44 §2; 1993 c.270 §23; 1997 c.154 §11; 1997 c.541 §87]

Notes of Decisions

Local tax collector policy regarding acceptable proof of timely mailing was subject to review only on abuse of discretion basis. Jackson County Tax Collector v. Dept. of Revenue, 12 OTR 498 (1993)

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collection makes doctrine of estoppel against government in tax cases one of rare application. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Citations

9 WLJ 193-260 (1973); 48 WLR 147 (2011)


Source

Last accessed
Jun. 26, 2021