ORS 293.660: Determining date of filing or receipt of reports, claims, tax returns or remittances.

(1) Any report, tax return, remittance to cover a payment or claim for credit or refund required by law to be filed with or made to the state or to a state agency, 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 for transmittal if proof satisfactory to the state or state agency establishes that the actual mailing or deposit occurred on an earlier date. If filed or received by check or draft through an automated payment processing system, including but not limited to commercial bank lockbox services, the date of filing or receipt shall be deemed to be the fifth day prior to the system processing date. (b) 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 state or state agency that the report, tax return, remittance or claim for credit or refund was deposited on the date due for filing in the United States mail or with a private express carrier, and addressed correctly to the state or state agency; and (B) Files with the state or state agency a duplicate of the lost report, return, remittance or claim within 30 days after written notification is given by the state or state agency of its failure to receive such document or remittance. (2) As used in subsection (1) of this section, “private express carrier” means a common carrier that transports small parcels in an expedited manner and has one or more of the following characteristics: (a) Same day pickup and delivery. (b) Expedited pickup and delivery. (c) Residential door-to-door pickup and delivery. (d) Special or unique handling and packaging features designed to meet a special need. [Formerly 291.578; 1993 c.44 §1]