Oregon Bulletin

March 1, 2012

Department of Revenue, Chapter 150

Rule Caption: Defines signature verification for direct filed tax returns.

Adm. Order No.: REV 1-2012(Temp)

Filed with Sec. of State: 1-31-2012

Certified to be Effective: 2-1-12 thru 7-29-12

Notice Publication Date:

Rules Amended: 150-305.810

Subject: 150-305.810 – This rule modification defines signature verification for those submit electronically filed returns directly to the Department of Revenue.

Rules Coordinator: Ken Ross—(503) 945-8890


Verification of Returns, Statements, or Documents Filed Under Tax Law

(1) The declaration under Oregon Revised Statute 314.385(2) that a return, statement, or document is made under penalties for false swearing and is true, complete, and correct must be verified by the taxpayer or by an authorized agent, and by both taxpayers or by an authorized agent on a joint personal income tax return. Verification of the declaration may be made through:

(a) Signing the return.

(b) A signed statement, including Oregon Form EF. The statement may be received by the department through personal delivery, mail, e-mail, or fax.

(c) An electronic signature. An electronic signature is either:

(A) The federal personal identification number used to sign the federal return when electronically filing; or

(B) In the case of an electronically filed return submitted without the use of a federal signature method (unlinked), the act of initiating a transmission of a return to the Department of Revenue.

(2) For personal income tax withholding reports filed in compliance with ORS 316.162 to 316.223, a person signing the Oregon Quarterly Tax Report, thus verifying the accuracy of the report, is not automatically deemed an employer that may become personally liable for withholdings due but unpaid for the quarter which is the subject of the filing. Persons not signing the report may be held liable if acting in the capacity of an employer as defined in 316.162(3).

Stat. Auth.: ORS 305.100 & 305.810
Stats. Implemented: ORS 305.810
Hist.: REV 1-2005, f. 6-27-05, cert. ef. 6-30-05; REV 1-2012(Temp), f. 1-31-12, cert. ef. 2-1-12 thru 7-29-12


Rule Caption: Clarifies internet provider for valuation purposes.

Adm. Order No.: REV 2-2012(Temp)

Filed with Sec. of State: 1-31-2012

Certified to be Effective: 2-1-12 thru 7-29-12

Notice Publication Date:

Rules Adopted: 150-308.505(3)

Subject: 150-308.505(3) – This is a new rule to define data transmission services.

Rules Coordinator: Ken Ross—(503) 945-8890


Definition of “Data Transmission Services”

A business provides “data transmission services” over the Internet only if it provides Internet connectivity, either contractually or otherwise, in addition to or exclusive of other Internet services it provides.

Stat. Auth.: ORS 305.100 & 305.655
Stats. Implemented: ORS 308.505
Hist.: REV 2-2012(Temp), f. 1-31-12, cert. ef. 2-1-12 thru 7-29-12

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