(1) As used in this section, “private express carrier” has the meaning given that term in ORS 293.660.
(2) Any complaint or petition that is required by law to be filed with the Oregon Tax Court, that is otherwise sufficient for filing and that is:
(a) Transmitted through the United States mail or a private express carrier, shall be deemed filed on the date that it was deposited in the United States mail or dispatched via a private express carrier, as shown by a post-office cancellation mark or by any other record from the United States Postal Service or a private express carrier showing the date that the appealing party initiated mailing or dispatch.
(b) Lost in transmission through the United States mail or a private express carrier, shall be deemed filed on the date it was deposited in the United States mail or dispatched via a private express carrier if the appealing party:
(A) Can establish by evidence satisfactory to the tax court that the complaint or petition was deposited in the United States mail or dispatched via a private express carrier and was addressed correctly to the court; and
(B) Files with the court a duplicate of the lost complaint or petition within 90 days after it was deposited in the United States mail or dispatched via a private express carrier.