Bill Text: OR HB2071 | 2011 | Regular Session | Enrolled

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Bill Title: Relating to mandatory electronic filing of tax returns; and prescribing an effective date.

Spectrum: Unknown

Status: (Passed) 2011-05-12 - Chapter 24, (2011 Laws): Effective date September 29, 2011. [HB2071 Detail]

Download: Oregon-2011-HB2071-Enrolled.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session

                            Enrolled

                         House Bill 2071

Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor John A. Kitzhaber
  for Department of Revenue)

                     CHAPTER ................

                             AN ACT

Relating to mandatory electronic filing of tax returns; and
  prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

  SECTION 1.  { + Section 2 of this 2011 Act is added to and made
a part of ORS chapter 314. + }
  SECTION 2.  { + (1) As used in this section:
  (a) 'Electronic means' includes computer-generated electronic
or magnetic media, Internet-based applications or similar
computer-based methods or applications.
  (b) 'Paid tax preparer' means a person who prepares a tax
return for another or advises or assists in the preparation of a
tax return for another, or who employs or authorizes another to
do the same, for valuable consideration.
  (c) 'Tax return' means a return filed under ORS chapter 314,
316, 317 or 318.
  (2) The Department of Revenue may by rule require a paid tax
preparer to file tax returns by electronic means if the paid tax
preparer is required to file federal tax returns by electronic
means.
  (3) The department may by rule require a corporation to file
tax returns by electronic means if the corporation is required to
file federal tax returns by electronic means.
  (4) The department may by rule establish exceptions to the
electronic filing requirements of this section. + }
  SECTION 3.  { + Section 2 of this 2011 Act applies to tax
returns filed for tax years beginning on or after January 1,
2011. + }
  SECTION 4.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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Enrolled House Bill 2071 (HB 2071-INTRO)                   Page 1

Passed by House February 28, 2011

    .............................................................
                         Ramona Kenady Line, Chief Clerk of House

    .............................................................
                                    Bruce Hanna, Speaker of House

    .............................................................
                                   Arnie Roblan, Speaker of House

Passed by Senate April 28, 2011

    .............................................................
                              Peter Courtney, President of Senate

Enrolled House Bill 2071 (HB 2071-INTRO)                   Page 2

Received by Governor:

......M.,............., 2011

Approved:

......M.,............., 2011

    .............................................................
                                         John Kitzhaber, Governor

Filed in Office of Secretary of State:

......M.,............., 2011

    .............................................................
                                   Kate Brown, Secretary of State

Enrolled House Bill 2071 (HB 2071-INTRO)                   Page 3