305.820 Date
when writing, remittance or electronic filing deemed received by tax officials. (1) Any writing or remittance
required by law to be filed with or made to the Department of Revenue, county
property value appeals board, county assessor or tax collector (designated in
this section as the “addressee”) 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 if proof satisfactory to
the addressee establishes that the actual mailing or deposit occurred on an
earlier date.
(b) Filed
electronically pursuant to a rule of the department adopted under ORS 306.265
and 309.104 that authorizes the electronic filing and that meets the
specifications and requirements of the rule, shall be deemed to be filed and
received on the date actually received by the addressee, or on the date stated
on the electronic acknowledgment of receipt that is sent by the addressee.
(c) 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 addressee that the writing or
remittance was deposited on or before the date due for filing in the United
States mail, or with a private express carrier, and addressed correctly to the
addressee; and
(B) Files with
the addressee a duplicate of the lost writing or remittance within 30 days
after written notification is given by the addressee of its failure to receive
such writing or remittance.
(2) Whenever any
writing or remittance is required by law to be filed or made on a day which
falls on a Saturday, or on a Sunday or any legal holiday, the time specified
shall be extended to include the next business day.
(3) As used in
this section:
(a) “Private
express carrier” means a carrier described under ORS 293.660.
(b) “Writing or
remittance” includes, but is not limited to, “report,” “tax return,” “claim for
credit,” “claim for refund,” “statement,” “notice of appeal,” “petition for
review,” “notice of election,” “documentary proof,” a claim for exemption, a
claim for deferral, a return of property, a claim for cancellation of an
assessment, an application for a special assessment, and remittances. [Formerly
306.440; 1965 c.344 §27; 1993 c.44 §2; 1993 c.270 §23; 1997 c.154 §11; 1997
c.541 §87; 2023 c.29 §8]
Notes of Decisions
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020).
· cites it 2× “162(2)(a)(A), which in 2017 fell on a Sunday and immediately preceded a holiday, and thus was extended to January 2, 2018, by operation of ORS 305.820(2). 216 Mid-Willamette Valley Comm.”
Jackson Cnty. Tax Collector v. Dep't of Revenue, 12 Or. Tax 498 (Or. T.C. 1993).
“ORS 305.820(1)(a) provides that any remittance sent through the United States mail: “[S]hall be deemed filed or received on the date shown by the post-office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the…”
Egusa v. Dep't of Revenue, 13 Or. Tax 1 (Or. T.C. 1994).
“ORS 305.820 (1987 Replacement Part) provides in part: “(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, * * * which is: “(a) Transmitted through the United States mail, shall be deemed filed or received on the date shown by the…”
Proud Truck Sales, Inc. v. Dep't of Revenue, 4 Or. Tax 566 (Or. T.C. 1971).
“ORS 305.820 provides: “(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of equalization, county assessor or tax collector (designated in this section as the ‘addressee’) which is: U# * * # * “(b) Lost in…”
Day v. Dep't of Revenue, Tc 4892 (or.tax 11-30-2010) (Or. T.C. 2010).
· cites it 8× “ORS 305.820 provides, in relevant part that: "(1) Any writing or remittance required by law to be filed with * * * the Department of Revenue * * * which is: "* * * * * *Page 7 "(c) Lost in transmission through the United States mail * * * shall be deemed filed and received on…”
Stone v. Dep't of Revenue, 5 Or. Tax 503 (Or. T.C. 1974).
· cites it 3× “010 (2); ORS 305.820 (2). During the course of April 16, while examining, personal records, it occurred to the plaintiff that the extension of time for filing the personal income tax return might not be applicable to the special requirement of filing the ORS 310.”
Dennis v. Dep't of Revenue, Tc-Md 091424d (or.tax 9-8-2010) (Or. T.C. 2010).
· cites it 4× “Derickson testified that Defendant allowed all extrinsic evidence provided by Plaintiffs, carefully reviewed it in accordance with ORS 305.820, and that she does not believe Defendant abused its discretion in determining that Plaintiffs' 2005 Oregon return and refund claim were…”
Bernard Chevrolet Co. v. Comm'n, 3 Or. Tax 411 (Or. T.C. 1969).
“The plaintiff relies on ORS 305.820 which provides that any writing required by law to be filed with the county assessor (among others) and transmitted through the United States mail shall be deemed filed or received on the date shown on the cancellation mark on the envelope or…”
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024).
· cites it 2× “ORS 305.820(1)(a) provides guidance for determining the date a payment mailed through the USPS is deemed filed or received: “(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor…”
Tillamook Lodging LPI v. Tillamook Cnty. Assessor (Or. T.C. 2025).
· cites it 2× “) Defendant disagrees because “Plaintiff’s payment was postmarked after the November 15th due date per ORS 305.820(1)(a).” (Ans at 1.) Defendant provided a photograph of the envelope it marked as received from Plaintiff (disputed envelope).”
O'Neill v. Multnomah Cnty. Assessor (Or. T.C. 2012).
· cites it 2× “ORS 305.820(1)(a) permits a taxpayer to prove that a document was mailed on a date other than the date stated by a post office cancellation mark.”
— Or. Rev. Stat. § 305.820(1)(a) — 4 cases
Jackson Cnty. Tax Collector v. Dep't of Revenue, 12 Or. Tax 498 (Or. T.C. 1993).
“ORS 305.820(1)(a) provides that any remittance sent through the United States mail: “[S]hall be deemed filed or received on the date shown by the post-office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the…”
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024).
“ORS 305.820(1)(a) provides guidance for determining the date a payment mailed through the USPS is deemed filed or received: “(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor…”
Tillamook Lodging LPI v. Tillamook Cnty. Assessor (Or. T.C. 2025).
“) Defendant disagrees because “Plaintiff’s payment was postmarked after the November 15th due date per ORS 305.820(1)(a).” (Ans at 1.) Defendant provided a photograph of the envelope it marked as received from Plaintiff (disputed envelope).”
O'Neill v. Multnomah Cnty. Assessor (Or. T.C. 2012).
“ORS 305.820(1)(a) permits a taxpayer to prove that a document was mailed on a date other than the date stated by a post office cancellation mark.”
— Or. Rev. Stat. § 305.820(1)(a)(B) — 1 case
Day v. Dep't of Revenue, Tc 4892 (or.tax 11-30-2010) (Or. T.C. 2010).
“ORS 305.820 provides, in relevant part that: "(1) Any writing or remittance required by law to be filed with * * * the Department of Revenue * * * which is: "* * * * * *Page 7 "(c) Lost in transmission through the United States mail * * * shall be deemed filed and received on…”
— Or. Rev. Stat. § 305.820(1)(c) — 1 case
Day v. Dep't of Revenue, Tc 4892 (or.tax 11-30-2010) (Or. T.C. 2010).
“ORS 305.820 provides, in relevant part that: "(1) Any writing or remittance required by law to be filed with * * * the Department of Revenue * * * which is: "* * * * * *Page 7 "(c) Lost in transmission through the United States mail * * * shall be deemed filed and received on…”
— Or. Rev. Stat. § 305.820(1)(c)(B) — 1 case
Day v. Dep't of Revenue, Tc 4892 (or.tax 11-30-2010) (Or. T.C. 2010).
“ORS 305.820 provides, in relevant part that: "(1) Any writing or remittance required by law to be filed with * * * the Department of Revenue * * * which is: "* * * * * *Page 7 "(c) Lost in transmission through the United States mail * * * shall be deemed filed and received on…”
— Or. Rev. Stat. § 305.820(2) — 8 cases
Dennis v. Dep't of Revenue, Tc-Md 091424d (or.tax 9-8-2010) (Or. T.C. 2010).
“Derickson testified that Defendant allowed all extrinsic evidence provided by Plaintiffs, carefully reviewed it in accordance with ORS 305.820, and that she does not believe Defendant abused its discretion in determining that Plaintiffs' 2005 Oregon return and refund claim were…”
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