Chapter 24 Oregon Laws 2011

AN ACT

HB 2071

Relating to mandatory electronic filing of tax returns; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 2 of this 2011 Act is added to and made a part of ORS chapter 314.

SECTION 2. (1) As used in this section:

(a) “Electronic means” includes computer-generated electronic or magnetic media, Internet-based applications or similar computer-based methods or applications.

(b) “Paid tax preparer” means a person who prepares a tax return for another or advises or assists in the preparation of a tax return for another, or who employs or authorizes another to do the same, for valuable consideration.

(c) “Tax return” means a return filed under ORS chapter 314, 316, 317 or 318.

(2) The Department of Revenue may by rule require a paid tax preparer to file tax returns by electronic means if the paid tax preparer is required to file federal tax returns by electronic means.

(3) The department may by rule require a corporation to file tax returns by electronic means if the corporation is required to file federal tax returns by electronic means.

(4) The department may by rule establish exceptions to the electronic filing requirements of this section.

SECTION 3. Section 2 of this 2011 Act applies to tax returns filed for tax years beginning on or after January 1, 2011.

SECTION 4. This 2011 Act takes effect on the 91st day after the date on which the 2011 session of the Seventy-sixth Legislative Assembly adjourns sine die.

Approved by the Governor May 12, 2011

Filed in the office of Secretary of State May 12, 2011

Effective date September 29, 2011

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