justicedao/ipfs_state_laws huggingface dataset:
800-020-0030 Licenses — Renewals and Reactivation (1) Applicants who pass the required examination and meet all other requirements shall be issued a license upon request and payment of the license or registration fee. The licensee or registrant shall be assigned a permanent license or registration number. (2) Tax preparers' licenses shall expire annually on September thirtieth (30th). Tax Preparers are prohibited from practicing until official renewal has been processed. (3) Tax consultants' licenses shall expire annually on May thirty-first (31st). Tax Consultants are prohibited from practicing until official renewal has been processed. ( 4) Registered Tax Aides registrations shall expire annually on November 30. Registered Tax Aides are prohibited from assisting with the preparation of personal income tax returns until their renewal has been processed. (5) Renewal licenses and registrations shall be issued upon receipt and validation of the completed renewal application notice, attesting to required continuing education and payment of the appropriate fees. (6) Licensed Tax Preparers have the option to file for inactive status on or before October fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2). (7) Licensed Tax Consultants have the option to file for inactive status on or before June fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2). (8) Registered Tax Aides do not have the option to file for inactive status. (9) If a tax preparer license, tax consultant license, or registered tax aides registration is suspended or revoked, all utterances of the individual's tax preparer license, tax consultant license, and registered tax aides registration become the property of the board and all printed and digital copies thereof shall, on demand, be delivered by the holder to the Board of Tax Practitioners. (10) Licenses that have been placed in inactive or lapsed status may be reactivated upon receipt and validation of a completed reactivation application form prescribed by the Board, providing required continuing education documentation and paying the appropriate fee(s). Statutory/Other Authority: ORS 670.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.645 - 673.667 History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 17-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2021, temporary amend filed 03/26/2021, effective 04/01/2021 through 08/31/2021 BTP 1-2020, temporary amend filed 04/21/2020, effective 05/01/2020 through 08/17/2020 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 TSE 2-1993, f. & cert. ef. 2-23-93 TSE 2-1986, f. & ef. 7-14-86 TSE 1-1985, f. & ef. 1-15-85 TSE 2-1982, f. & ef. 5-10-82 TSE 1-1979, f. 6-14-79, ef. 6-15-79 TSE 8, f. & ef. 5-19-76
800-020-0031 Certificates (1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee only during period(s) that the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in inactive, lapsed, suspended or revoked status, the holder shall no longer display the certificate. (2) Furthermore, if a tax consultant's license is suspended or revoked, all printed and digital copies of the certificate become the property of the Board and shall be immediately delivered by the former holder to the Board of Tax Practitioners. Statutory/Other Authority: ORS 670.310(1), 673.660 & 673.730(10) Statutes/Other Implemented: ORS 673.660, 673.705 –673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 2-1993, f. & cert. ef. 2-23-93 TSE 1-1985, f. & ef. 1-15-85 TSE 13, f. & ef. 9-20-77
800-020-0035 Inactive and Lapsed Status This rule applies only to Oregon Licensed Tax Consultants and Licensed Tax Preparers. (1) Except as provided in section (3) of this rule, a license that has been placed in inactive status may be reactivated upon submission of a reactivation application, payment of license fee for an active license and attesting to compliance with all past continuing education requirements the same as if the licensee had held an active license. (2) Except as provided in section (3) of this rule, a license that has been placed in lapsed status may be reactivated to active status upon submission of a reactivation application, payment of all past unpaid fees and attesting to compliance with all past continuing education requirements the same as if the licensee had held an active license. A license that has been placed in lapsed status shall not be placed in inactive status. (3) A license that has been placed in inactive or lapsed status, or a combination thereof, for three (3) consecutive years, shall not be reactivated to active status. (4) The Board may refuse to reactivate a license that has been placed in inactive or lapsed status for the same reasons it may refuse to issue, renew, suspend, or revoke a license. Statutory/Other Authority: ORS 670.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.660 & 673.667(4) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 2-1993, f. & cert. ef. 2-23-93 TSE 6-1992, f. 8-13-92, cert. ef. 8-1-93 TSE 2-1991, f. & cert. ef. 1-30-91 TSE 3-1985, f. & ef. 12-5-85 TSE 8, f. & ef. 5-19-76
800-020-0065 Displaying of Licenses Oregon Licensed Tax Consultants, Oregon Licensed Tax Preparers, and Oregon Registered Tax Aides must display their current active license or registration in public view in their place(s) of business. The license or registration display platform may be digital or paper. Statutory/Other Authority: ORS 670.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.660 History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 1-1985, f. & ef. 1-15-85 TSE 2-1982, f. & ef. 5-10-82 TSE 8, f. & ef. 5-19-76
800-025-0010 Oregon State Registered Tax Preparation Businesses Oregon State Registered Tax Preparation Business Name Conventions (1) The name under which a tax preparation business offers and/or performs services must be in compliance with the laws and rules of the Oregon Corporation Division. (2) The designation "Licensed Tax Preparer" or reference to the title "Licensed Tax Preparer" in any manner, including initials or acronyms, shall not be included as part of a tax preparation business's name. (3) The designation “Registered Tax Aide” or reference to the title “Registered Tax Aide” in any manner, including initials or acronyms, shall not be included as part of a tax preparation business’s name. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 18-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 4-1992, f. & cert. ef. 5-15-92 TSE 1-1985, f. & ef. 1-15-85
800-025-0020 Oregon Tax Preparation Business Registration (1) An Oregon tax preparation business shall not offer services to the public until the business has: (a) Complied with applicable laws and rules of the Oregon Corporation Division; (b) Registered with the Board, on a Board-approved application form, the tax preparation business name, address, telephone number, and e-mail address; the name(s) of the owner(s) of the business; and the name of the individual(s) responsible under OAR 800-025-0040 for the tax activities of the business; and (c) Paid the tax preparation business registration fee required under OAR 800-025-0025. (2) Within fifteen (15) business days of a change of name or ownership, an Oregon State Registered Tax Preparation Business must file a new business registration with the Board and pay a new business registration fee. (3) A person who offers tax preparation services under more than one tax preparation business name must register each such name as a separate business. (4) All Oregon State Registered Tax Preparation Businesses shall comply with State Fire Marshall Address Identification requirements. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 19-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14 BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 TSE 4-1992, f. & cert. ef. 5-15-92 TSE 14-1991, f. 11-25-91, cert. ef. 1-1-92 TSE 13-1991(Temp), f. & cert. ef. 11-25-91 TSE 1-1985, f. & ef. 1-15-85
800-025-0023 Reporting Closing of Business; Address and Telephone Changes An Oregon State Registered Tax Preparation Business shall notify the Board within fifteen (15) business days of: (1) Termination of the Oregon State Registered Tax Preparation Business; or (2) Change of ownership of the Oregon State Registered Tax Preparation Business; or (3) A change in the mailing address, physical address, e-mail address, or telephone number(s) of the Oregon State Registered Tax Preparation Business. (4) As used in this section, "owner" means an individual who owns at least ten percent (10%) percent of any Oregon State Registered Tax Preparation Business. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 20-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 7-1991, f. & cert. ef. 10-28-91
800-025-0025 Renewal of Tax Preparation Business Registration (1) Oregon State Registered Tax Preparation Business registrations expire annually as follows: (a) June fifteenth (15)for combination license renewal for licensed tax consultants and their businesses or unlicensed owner-run business. (b) October fifteenth (15) for combination license renewal for licensed tax preparers and their businesses. (c) December fifteenth (15) for combination registration renewal for registered tax aides and their businesses. (2) At least thirty (30) calendar days prior to each annual business registration expiration date, the Board shall attempt to notify each Oregon State Registered Tax Preparation Business, using the contact information the business provided to the Board, that their tax preparation business registration is going to expire and is in need of renewal. (3) Renewal registrations will be issued to a qualifying tax preparation business upon receipt and validation of a completed registration renewal application and the fee for registering a tax preparation business specified in OAR 800-020-0025(1)(f) or the fee for a combined tax consultants or tax preparers license and tax preparation business registration specified in OAR 800-020-0025(2)(f). (4) A tax preparation business whose registration has expired shall not perform tax preparation services for the public, for valuable consideration, or offer such services until the tax business submits a new tax preparation business registration application and the application process is completed. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 21-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04 TSE 8-1991, f. & cert. ef. 10-28-91
800-025-0027 Eligibility for Combined Business Registration and Tax Consultant/Preparer License (1) An Oregon State Registered Tax Preparation Business is not eligible for a combined license and registration under OAR 800- 020-0025(1)(f) and (2)(f) unless at least one (1) of the owners of the tax preparation business is a Licensed Tax Consultant, a Licensed Tax Preparer, or a Registered Tax Aide. As used in this section, "owner" means an individual who owns at least ten (10%) percent of the tax preparation business. (2) An Oregon State Registered Tax Preparation Business, including a tax preparation business that must file a new registration due to a change of name or ownership, is not eligible for a combined license or registration under OAR 800-020- 0025(1)(f) and (2)(f) unless the business registration submitted is: (a) A new business registration, at the time of application for the owner's tax consultant's license, tax preparer's license, or registered tax aides certificate. (b) A renewal combination registration , before the expiration date of the current registration. (3) A licensee or registrant who owns more than one (1) tax preparation business in the State of Oregon is eligible for only one (1) combined license and business registration under OAR 800-020-0025(1)(f) and (2)(f). A licensee or registrant must pay the full business registration fee for each additional tax preparation business under 800-020-0025(3)(a). Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 22-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 TSE 9-1991, f. & cert. ef. 10-28-91
800-025-0029 Displaying Oregon State Registered Tax Preparation Business Registration The Oregon State Registered Tax Preparation Business registration is an annual registration. The registration must be displayed in public view in the Oregon State Registered Tax Preparation Business’ place of business on a digital or paper platform. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 TSE 4-1992, f. & cert. ef. 5-15-92
800-025-0030 Branch Offices (1) A tax preparation business may not operate any branch office until: (a) The tax preparation business has complied with all laws and rules of the Board concerning tax business registration; (b) The mailing address, physical address, e-mail, telephone number(s) of the branch office, and the name and license number of the Resident Consultant for the branch office have been submitted to the Board; and (c) The tax preparation business has paid an annual fee for the branch office registration for that location as required under OAR 800-020-0025(3)(b). (2) Branch office registrations expire annually on the expiration date of the associated tax business registration. (3) At least 30 calendar days before the expiration of a branch office registration, the Board will attempt to notify each tax preparation business, using the contact information the tax preparation business has provided to the Board, that their tax preparation branch office registration is up for renewal. (4) Renewal branch office registrations will be issued to qualifying tax preparation businesses upon receipt of the required annual registration fee. (5) An Oregon State Registered Tax Preparation Business operating branch offices must notify the Board within fifteen (15) business days of: (a) Change of mailing address, physical address, e-mail address, or telephone number(s) of the branch office; (b) Change in Resident Consultant and/or Designated Consultant of the branch office; (c) Closing the branch office. (6) Branch offices must be conducted under the same name as the principal office. This name and current registration must be posted in public view in each branch office. The registration may be displayed on a digital or paper platform. (7) The name of the Designated Consultant and the name of the Resident Consultant must be posted in public view in each branch office. The registration may be displayed on a digital or paper platform. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2) History: BTP 23-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 TSE 2-1996, f. & cert. ef. 12-30-96 TSE 5-1992, f. 5-15-92, cert. ef. 7-1-92 TSE 10-1991, f. & cert. ef. 10-28-91 TSE 1-1985, f. & ef. 1-15-85
800-025-0070 Keeping of Tax Consultant Records (1) See , ORS 673.690. If an Oregon Licensed Tax Consultant is employed by another Oregon Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant. (2) If an Oregon Designated Tax Consultant ceases to be connected with the corporation, business , or partnership, the records must be retained by the corporation, business, or partnership. (3) Return documents must be kept for a period of not less than four (4) years after the date of engagement. Statutory/Other Authority: ORS 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 673.690, 673.705–673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0070 TSE 8, f. & ef. 5-19-76
800-030-0025 Civil Penalties (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: NOTE: The 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. (3) Daily 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. (4) Civil 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. Statutory/Other Authority: ORS 673.310(1), 673.730(10) & 673.735 Statutes/Other Implemented: ORS 673.735 & 673.700 History: BTP 27-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 BTP 3-2004, f. 10-11-04 cert. ef. 11-1-04 BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04 BTP 1-2003, f. & cert. ef. 9-23-03 Reverted to BTSE 1-1998, f. & cert ef 9-3-98 BTSE 1-2002(Temp), f. & cert. ef. 8-6-02 thru 1-1-03 BTSE 1-1998, f. & cert ef 9-3-98 TSE 1-1985, f. & ef. 1-15-85
800-030-0030 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 when visited. Statutory/Other Authority: ORS 670.310(1), 670.730(3) & 670.730(10) Statutes/Other Implemented: ORS 673.730(3), 673.705-673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
800-030-0035 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.] Statutory/Other Authority: ORS 670.300, 670.304, 670.310(1) & 673.730(10) Statutes/Other Implemented: ORS 670.300, 673.730, 673.705-673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05 TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0085 TSE 8, f. & ef. 5-19-76
800-030-0045 Board Meeting Minutes Minutes of all Board meetings shall be recorded and maintained in the Board Office. Copies may be purchased at cost. Statutory/Other Authority: ORS 192.650, 670.300, 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 670.300, 673.705-673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0080 TSE 8, f. & ef. 5-19-76