Why is the Oregon state tax filings showing that it was filed at a three hour later time period (over to a day late instead of on time)?

[Chris360]

No idea. Sounds like EST time zone. Could the time zone be incorrectly set somewhere?

To prove that the filing time was recorded incorrectly, you could email the tax agency a screenshot of the filing confirmation message. Even though it's now after midnight, the time stamp on your email will still show a couple of hours earlier than the filing time stamp, proving that the time stamp on the filing is off.

[SteamTrain]

You may also be looking at the time for transmission to OR.

When Fed and State are filed at the same time, I'm pretty sure the state "Filing" time and date is based on the Federal submission. 

Reason being that the State tax returns are never transmitted to the states until the IRS system replies that the Federal file has been "Accepted".  IF the IRS computers "Reject" a tax filing for any reason, then the state tax return isn't transmitted.  The IRS system is thus, the first line of defense against problems that may need correcting, and that could affect both the Fed and the State forms.  This process has been in effect for many years now and is not unusual.