OAR 150-305-0470: Date When Writing or Remittance Deemed Received by Department of Revenue

(1) The term “due date” means the last date or the last day of the period prescribed for filing the writing or remittance and includes any extension of time granted for such filing. (2) Any writing or remittance received after the due date bearing a legible postmark dated on or before the due date will be considered timely filed if properly mailed and the postmark is that of the United States Postal Service. If the postmark is other than that of the United States Postal Service, the writing or remittance will be considered timely filed if it has been properly mailed and is received not later than the time a writing or remittance postmarked by the United States Postal Service at the same point of origin on the due date would ordinarily be received. If the writing or remittance is not received within the period of time, it must be shown by satisfactory proof to the Department that the writing or remittance was placed in the hands of the United States Postal Service or in the hands of a private express carrier on or before the due date. (a) Satisfactory proof will consist of one or more of the following: (A) If sent by United States registered mail, the date of registration shall be treated as the postmark date. (B) If sent by United States certified mail and the sender’s receipt is postmarked by a postal employee, the date of the United States postmark on such receipt shall be treated as the postmark date of the writing or remittance. (C) If sent by private express carrier, the date recorded on the transmittal receipt shall be treated as the postmark date. (D) If the writing or remittance bears a postmark date that is not legible or bears a postmark date dated later than the due date, it will be treated as having been mailed on or before the due date provided the person who is required to file the writing or remittance establishes by sworn affidavit that it was actually deposited on or before the due date in the hands of a private express carrier or in a government mail receptacle before the last collection of mail for the place in which it was deposited. (E) Any writing or remittance having a legible postmark other than that of the United States Postal Service and bearing a proper due date is considered timely filed although not received by the Department within the ordinary delivery time for such class mail if it is established that the delay was due to a delay in the transmission of the mail. (b) If the department has no record of receiving a return, the taxpayer may be able to establish satisfactory proof of timely mailing. Examples of evidence the department will consider include: (A) A history of timely filing returns with the department; (B) Proof of timely filed federal returns; (C) Written documentation from the taxpayer which would indicate that the taxpayer had timely filed. Such documentation may include correspondence to the department about refunds not received, or about checks for payment of tax which remain uncashed. (3) If the person required to file the document has reason to believe that the mailing of the writing or remittance is so close to the deadline that it could possibly fail to meet the requirements of timely filing, the writing or remittance should be mailed by registered or certified mail so that the sender will be able to obtain an official receipt in verification of the date the document was mailed. (4) In order for a writing or remittance to be considered “properly mailed” it must have been placed in a properly addressed envelope or other appropriate wrapper, postage duly prepaid, and placed in the hands of a private express carrier or deposited in a government mail receptacle.