The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS § 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS § 309.100. [1997 c.154 § 8]

[1955 c.709 § 13; 1971 c.377 § 10; 1979 c.241 § 44; 1981 c.804 § 18; 1983 s.s. c.5 § 17; 1985 c.613 § 14; repealed by 1991 c.96 § 13 and 1991 c.459 § 208]