Bill Text: OR SB325 | 2011 | Regular Session | Introduced
Bill Title: Relating to electronic filing of income taxes; appropriating money; prescribing an effective date.
Sponsorship: Unknown
Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB325 Detail]
Download: Oregon-2011-SB325-Introduced.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 3129
Senate Bill 325
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Finance and Revenue)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Requires Department of Revenue to allow personal income
taxpayers to file returns electronically. Authorizes department
to enter into agreements with software vendors to develop and
implement electronic filing system. Authorizes department to pay
software vendor fees associated with electronic filing of
returns. Establishes Electronic Tax Filing Fund. Appropriates
moneys in fund to department for purpose of administering
electronic filing of income tax returns and paying software
vendor fees. Applies to personal income tax returns required to
be filed for tax years beginning on or after January 1, 2013.
Provides that Department of Revenue may accept electronic forms
of payment of income tax due directly from taxpayer. Provides
for payment by department of financial institution transaction
fees associated with processing of electronic forms of payment.
Establishes Electronic Tax Payment Fund. Continuously
appropriates moneys in fund to department for administration of
electronic payment of tax and payment of associated transaction
fees. Applies to income tax payments made for tax liabilities for
tax years beginning on or after January 1, 2012.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to electronic filing of income taxes; creating new
provisions; amending ORS 314.385; appropriating money; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 314.385 is amended to read:
314.385. (1)(a) For purposes of ORS chapter 316, returns shall
be filed with the Department of Revenue on or before the due date
of the corresponding federal return for the tax year as
prescribed under the Internal Revenue Code and the regulations
adopted pursuant thereto, except that the final return of a
decedent shall be filed at any time following the death of the
decedent, to and including the 15th day of the fourth month after
expiration of the regular tax year of the decedent.
(b) For purposes of ORS chapters 317 and 318, returns shall be
filed with the department on or before the 15th day of the month
following the due date of the corresponding federal return for
the tax year, as prescribed under the Internal Revenue Code and
the regulations adopted pursuant thereto.
(c) The department may allow further time for filing returns
equal in length to the extension periods allowed under the
Internal Revenue Code and its regulations.
(d) If no return is required to be filed for federal income tax
purposes, the due date or extension period for a return shall be
the same as the due date, or extension period, would have been if
the taxpayer had been required to file a return for federal
income tax purposes for the tax year. However, the due date for
returns filed for purposes of ORS chapter 317 or 318 shall be on
or before the 15th day of the month following what would have
been the federal return due date for the tax year.
(2) There shall be annexed to the return a statement verified
as provided under ORS 305.810 by a declaration of the taxpayer
making the return to the effect that the statements contained
therein are true.
(3) Returns shall be in such form as the department may, from
time to time, prescribe. The department shall prepare blank forms
for the returns and distribute them throughout the state. Such
forms shall be furnished the taxpayer upon request, but failure
to receive or secure a form shall not relieve the taxpayer from
the obligation of making any return required by law.
{ + (4) The department shall allow all personal income
taxpayers to file a return required under ORS chapter 316
electronically and free of charge to the taxpayer. The department
shall develop and implement a system providing for electronic
filing of returns. The department may not require that taxpayers
filing electronically use commercial tax preparation software in
the preparation of a return, but shall develop a system that is
compatible with commonly available commercial tax preparation
software. + }
{ - (4)(a) - } { + (5)(a) + } The department may by rule
authorize the filing of a return in alternative formats to those
described in
{ - subsection (3) - } { + subsections (3) and (4) + } of
this section and may prescribe the conditions, requirements and
technical standards for a filing under this subsection.
(b) Notwithstanding subsections (1) to { - (3) - }
{ + (4) + } of this section, the department may by rule
prescribe a different due date for a return filed in an
alternative format.
(c) The policy of the Legislative Assembly in granting the
department rulemaking authority under paragraph (b) of this
subsection is to have the department prescribe due dates that
mirror the due dates that apply to federal returns filed in
alternative formats for federal tax purposes.
SECTION 2. { + Section 3 of this 2011 Act is added to and made
a part of ORS chapter 314. + }
SECTION 3. { + (1) The Department of Revenue may enter into
agreements with software vendors in order to facilitate the
development and implementation of a system providing for the
electronic filing of returns.
(2) The department may remit to a software vendor fees charged
by the software vendor for the electronic filing of a return as
provided in ORS 314.385 (4). Fees charged by a software vendor
under this section do not increase the tax liability of a
taxpayer. A fee paid under this subsection may not exceed
$___ per return. + }
SECTION 4. { + The Electronic Tax Filing Fund is established
in the State Treasury, separate and distinct from the General
Fund. Interest earned by the Electronic Tax Filing Fund shall be
credited to the fund. Moneys in the fund are continuously
appropriated to the Department of Revenue for the purpose of
administering ORS 314.385 (4) and section 3 of this 2011 Act and
making payments to software vendors as provided in section 3 (2)
of this 2011 Act. + }
SECTION 5. { + Section 3 of this 2011 Act and the amendments
to ORS 314.385 by section 1 of this 2011 Act apply to personal
income tax returns required to be filed for tax years beginning
on or after January 1, 2013. + }
SECTION 6. { + Section 7 of this 2011 Act is added to and made
a part of ORS chapter 314. + }
SECTION 7. { + (1) As used in this section;
(a) 'Credit card' has the meaning given that term in 15 U.S.C.
1602.
(b) 'Debit card' has the meaning given the term 'debit
instrument' in 15 U.S.C. 1693n.
(c) 'Electronic funds transfer' has the meaning given that term
in ORS 293.525.
(2) The Department of Revenue may accept electronic forms of
payment of the tax due directly from the taxpayer using a credit
card, debit card, electronic funds transfer or similar form of
electronic payment. The taxpayer may contact the department by
telephone or using the Internet to initiate an electronic
payment.
(3) The amount of payment received by the department using a
method described in subsection (2) of this section may not
exceed $___ from a taxpayer for a tax year.
(4) The department may remit to a financial institution a
transaction fee charged by the financial institution for
processing a payment described in this section. The fee does not
increase the tax liability of the taxpayer. A fee paid to a
financial institution under this subsection may not exceed
$___ per transaction. + }
SECTION 8. { + The Electronic Tax Payment Fund is established
in the State Treasury, separate and distinct from the General
Fund. Interest earned by the Electronic Tax Payment Fund shall
be credited to the fund. Moneys in the fund are continuously
appropriated to the Department of Revenue for the purposes of
administering section 7 of this 2011 Act and making payments to
financial institutions as provided in section 7 (4) of this 2011
Act. + }
SECTION 9. { + Section 7 of this 2011 Act applies to income
tax payments made for tax liabilities for tax years beginning on
or after January 1, 2012. + }
SECTION 10. { + 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. + }
----------
