ORS 314.385
Form of returns

time for filing
alternative filing formats
rules

Text
Annotations 2

(1)

(a)

For purposes of ORS chapter 316, returns shall be filed with the Department of Revenue on or before the due date of the corresponding federal return for the tax year as prescribed under the Internal Revenue Code and the regulations adopted pursuant thereto.

(b)

For purposes of ORS chapters 317 and 318, returns shall be filed with the department on or before the 15th day of the month following the due date of the corresponding federal return for the tax year, as prescribed under the Internal Revenue Code and the regulations adopted pursuant thereto.

(c)

The department may allow further time for filing returns equal in length to the extension periods allowed under the Internal Revenue Code and its regulations.

(d)

If no return is required to be filed for federal income tax purposes, the due date or extension period for a return shall be the same as the due date, or extension period, would have been if the taxpayer had been required to file a return for federal income tax purposes for the tax year. However, the due date for returns filed for purposes of ORS chapter 317 or 318 shall be on or before the 15th day of the month following what would have been the federal return due date for the tax year.

(2)

There shall be annexed to the return a statement verified as provided under ORS 305.810 (Verification of return, statement or document filed under tax laws) by a declaration of the taxpayer making the return to the effect that the statements contained therein are true.

(3)

Returns shall be in the form the department may, from time to time, prescribe. The department shall prepare blank forms for the returns and distribute them throughout the state. The forms shall be furnished the taxpayer upon request, but failure to receive or secure a form does not relieve the taxpayer from the obligation of making any return required by law.

(4)

Intentionally left blank —Ed.

(a)

The department may by rule authorize the filing of a return in alternative formats to those described in subsection (3) of this section and may prescribe the conditions, requirements and technical standards for a filing under this subsection.

(b)

Notwithstanding subsections (1) to (3) of this section, the department may by rule prescribe a different due date for a return filed in an alternative format.

(c)

The policy of the Legislative Assembly in granting the department rulemaking authority under paragraph (b) of this subsection is to have the department prescribe due dates that mirror the due dates that apply to federal returns filed in alternative formats for federal tax purposes. [1957 c.632 §12 (enacted in lieu of 316.545 and 317.355); 1959 c.156 §1; last sentence of subsection (1) derived from 1959 c.156 §3; 1963 c.281 §1; 1987 c.293 §59a; 1989 c.625 §55; 1991 c.457 §17a; 1997 c.84 §1; 1997 c.839 §56; 2003 c.77 §10a; 2016 c.33 §17a]

Source: Section 314.385 — Form of returns; time for filing; alternative filing formats; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html.

Notes of Decisions

In determining “due date” for filing returns, recognition must be given time extensions granted by Internal Revenue Service and adopted by Department of Revenue’s regulation. Davis v. Dept. of Rev., 9 OTR 465 (1984)

In determining “due date of the corresponding federal return” under this section and application of due date as “last date prescribed by law for the filing of the return” under ORS 317.504, only section 6072 of federal Internal Revenue Code and regulations promulgated under section 6072, not section 6081 of federal Internal Revenue Code, may be used. Vesta Corp. v. Dept. of Rev., 22 OTR 539, slip op. TC 5253 (2018)

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

ORS 314.385 Form of returns

(1)

(a)

(b)

(c)

(d)

(2)

(3)

(4)

(a)

(b)

(c)

Notes of Decisions

ORS 314.385
Form of returns