Oregon Statutes 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 property value appeals board, county assessor or tax collector (designated in this section as the ‘addressee’) which is:
Terms Used In Oregon Statutes 305.820
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(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 and 309.104 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.
(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; 2023 c.29 § 8]
The amendments to 305.820 by section 8, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(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 and 309.104 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.
(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.