OAR 471-070-0850. Electronic Filing

(1) Any return, statement, other document or report required to be filed under any provision of the laws administered by the department may be filed in electronic (as defined in ORS chapter 84) form if an authorized electronic method of filing such return, statement, other document or report is made available by the department. (2) A return, statement, other document or report that is filed in electronic form may not be denied legal effect or enforceability solely because it is in electronic form. (3) A return, statement, other document or report that is filed in electronic form is deemed to be filed and received on the date actually received by the department or on the date stated in the electronic acknowledgment of receipt issued by the department.