The Oregon Administrative Rules contain OARs filed through November 15, 2015
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BOARD OF TAX PRACTITIONERS
(1) Civil Penalty
Ranges. Pursuant to ORS 673.735, a civil penalty in the following range shall be
assessed for each violation of the following statutes and rules:
Board has determined that the gravity of the following types of violations warrant
at least the following minimum civil penalties for each violation committed.
(2) Civil Penalty
Factors. Pursuant to ORS 673.735, the following factors shall be considered in determining
the amount of civil penalty to assess for each violation above the minimum established
under paragraph (1) of this rule or for violations not specified in paragraph (1):
(a) The previous
record of the person in complying, or failing to comply, with ORS 673.605 to 673.740,
or any rule or order adopted there under.
(b) The harm
to the consumer as a result of the violation.
(c) The person’s
knowledge of the statute, rule, or order violated. An intentional, reckless, or
willful violation warrants a high civil penalty per violation.
(d) The person’s
lack of cooperation with the Board.
(e) The seriousness
of the violations committed.
Civil Penalty. Pursuant to ORS 673.735, the Board may impose civil penalties of
not more than $5,000 for each violation of 673.605 to 673.740, or any rule adopted
there under. In the case of violations of 673.615, 673.643, or 673.705(5), or OAR
800-010-0025(7) or 800-010-0042, the Board may consider each business day a person
continues in violation following Board notification to be a separate violation.
Penalty Adjustment. The civil penalty amount to be imposed under this rule shall
be lowered to an appropriate amount when the Board determines that the total civil
penalties to be assessed against a person are grossly disproportionate to the seriousness
of the violations committed.
[ED. NOTE: Tables referenced are not included in rule text. Click here for PDF copy of table(s).]
Stat. Auth.: ORS
1-1985, f. & ef. 1-15-85; BTSE 1-1998, f. & cert ef 9-3-98; BTSE 1-2002(Temp),
f. & cert. ef. 8-6-02 thru 1-1-03; Administrative correction 4-16-03; BTP 1-2003,
f. & cert. ef. 9-23-03; BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04; BTP 3-2004,
f. 10-11-04 cert. ef. 11-1-04; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 1-2008,
f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2011,
f. 1-24-11, cert. ef. 2-1-11; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
Inspections, Evaluations and Investigations
(1) A business owner shall allow Board
representatives to inspect or evaluate the business/branch office or conduct an
investigation. Obstructing or hindering the normal progress of an investigation,
inspection or evaluation; threatening or exerting physical harm; or enabling another
individual or employee to impede an investigation, inspection or evaluation may
result in disciplinary action.
(2) Business owners must
contact the Board within five (5) business days unless extenuating circumstances
exist to make any necessary arrangements for an inspection, evaluation, or to allow
the Board to conduct an investigation if the Board has been unable to perform an
inspection, evaluation, or conduct an investigation because the business was closed
Stat. Auth.: ORS 670.310(1) & 670.730(10)
Stats. Implemented: ORS 673.605
Hist.: BTP 1-2011, f. 1-24-11,
cert. ef. 2-1-11; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
Board Meeting -- Rules of Procedure
(1) Board procedure shall be governed by Sturgis Standard Code of Parliamentary Procedure and rules adopted by the Board.
(2) There shall be an annual election of Chair and Vice-chair.
[Publications: Publications referenced are available from the agency.]
Stat. Auth.: ORS 673
Hist.: TSE 8, f. & ef. 5-19-76; TSE 1-1985, f. & ef. 1-15-85; Renumbered from 800-020-0085; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
Board Meeting Minutes
Minutes of all Board meetings shall be recorded and maintained in the Board Office. Copies may be purchased at cost.
Stat. Auth.: ORS 673
Hist.: TSE 8, f. & ef. 5-19-76; TSE 1-1985, f. & ef. 1-15-85; Renumbered from 800-020-0080
Obtaining Information and Purchasing Board-Provided
Materials and Services
Materials and services available to the
public and licensees through the Tax Board may be obtained or purchased as follows:
(1) In response to telephone
requests, the Board office may provide the tax practitioner name, license number,
whether the license is active or expired, tax preparation business location, business
telephone number and whether a discipline record exists.
(2) A copy of the Oregon Revised
Statutes Chapter 673 and Oregon Administrative Rules Chapter 800 may be provided
upon request at no charge for the first request. A charge will be assessed for additional/multiple
(3) All requests for any information
other than that listed in sub-section (1) and (2) of this rule must be submitted
in writing to the Board office.
(4) The Board may charge for
copies of its records. The types of records that the Board can charge for copies
includes, but is not limited to, such material as copies of certificate(s), license(s),
registration(s), Board meeting materials that are available to the public, general
information, duplicating requests requiring multiple records search, or the compiling
and creation of official documents.
(5) Fees shall not exceed the
Board’s actual costs for copying the record(s) requested including, but not
limited to, the Board’s cost for locating, compiling, making available for
inspection, obtaining legal, or other professional advice related to the request,
reviewing the records in order to delete exempt material, supervising a person’s
inspection of original records, preparing the copy in paper, audio, or electronic
format, certifying documents as true copies, and delivery of such record(s).
(6) All fees assessed must be
paid before public records are made available. Estimates/fees for processing requests
for public records may be given when requested. Person(s) making the public records
request is responsible for the actual costs regardless of the estimate.
(7) Persons who want to obtain
copies of the following records may learn the charge for them by contacting the
(a) A list of names, addresses
and places of tax preparation business for all licensed tax practitioners currently
on file with the Agency:
(b) A list of records, regardless
of whether status is active, inactive, expired or archived;
(c) One (1) or more photocopies
of any Board document or portion thereof;
(d) Copies of Board meeting
minutes or committee meeting minutes/reports.
(8) Advertising services provided
by the Board for a fee which can be obtained by contacting the Board office:
(a) Advertising for help-wanted,
sale of a tax preparation business, and tax related services, or products in the
(b) Advertising of Tax Consultant
or tax preparation business on the Board Web site. Licensees and tax preparation
businesses must be in good standing with the Board to obtain and maintain this service.
(c) All advertising is subject
to the review and approval of the Board.
(9) Charges for records may
be waived or substantially reduced if the request is in the public’s interest,
pursuant to ORS 192.440(4) & (5).
(10) The following fees apply
to requests for the following types of public records, information, and services
provided by the Board:
(a) Fee for a list of current
licensees, which includes; license number, name, mailing address is $25.
(b) Fee for a monthly subscription
to a list of current licensees is $120 per year. Lists provided between the 1st
– 10th of each month.
(c) Fee for duplicates of tape
recordings of Board meetings, disciplinary hearings, etc. that are available to
the public are $5 each, plus labor at an hourly rate of $25, mailing costs, and
any Department of Justice costs that may need to be incurred.
(d) Fee for Board /committee
meeting materials, available to the public, is:
(A) $10 per Board /committee
(B) $5 per Board /committee
notice and agendas.
(e) Fees for advertising for
help-wanted and tax related services or products in Board newsletter:
(A) $10 per 3 3/8 inch line
or part line.
(B) $350 for a full page ad.
(C) $180 for a half page ad.
(D) $100 for a quarter page
(E) $50 for a business card
(f) Fee for advertising of a
tax consultant or tax preparation business or as an employee of a tax preparation
business on the Board Web site:
(A) Name, business address (physical
and e-mail), and phone is $10 per year per county.
(B) An additional $10 per county
annual fee may be charged for a link to a tax preparation business related website.
(g) Fee for multiple records
search including duplicating of documents is labor at an hourly rate of $30, per
page duplicating .05 cents, mailing costs, and any Department of Justice costs that
may need to be incurred.
(h) Fee for making general photocopies
is labor at an hourly rate of $25, per page duplicating .05 cents, mailing costs,
and any Department of Justice costs that may need to be incurred.
Stat. Auth.: ORS 192.440, 670.310(1)
Stats. Implemented: ORS 192.440
Hist.: TSE 5-1986, f. &
ef. 10-6-86; TSE 6-1990, f. & cert. ef. 5-3-90; BTSE 1-1999, f. & cert.
ef. 11-23-99; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert.
ef. 9-23-03; BTP 3-2004, f. 10-11-04 cert. ef. 11-1-04; BTP 1-2008, f. 1-14-08,
cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10,
cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2015, f. 1-16-15,
cert. ef. 2-1-15
The official copy of an Oregon Administrative Rule is
contained in the Administrative Order filed at the Archives Division,
800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the
published version are satisfied in favor of the Administrative Order.
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