justicedao/ipfs_state_laws huggingface dataset:
800-001-0020 Hearing Request and Answers: Consequences of Failure to Answer (1) A Request for Hearing, and Answer when required, shall be made in writing to the Board by a party or their attorney. (2) If the responding party fails to timely (within the period of time indicated in the Notice from the date of service of the Notice) submit a Request For Hearing and an Answer in the form described below, the responding parties' right to hearing shall be considered waived. (3) The Answer shall include: (a) An admission or denial of each factual matter alleged in the Notice, and (b) A short and plain statement of each relevant affirmative defense the responding party may have. (4) Except for good cause: (a) Failure to raise a particular affirmative defense in the Answer will be considered a waiver of such defense; (b) New matters, alleged in the Answer (affirmative defenses), shall be presumed to be denied by the board; and (c) Evidence shall not be taken on any issue not raised in the Notice and Answer. (5) Except where it would be unduly prejudicial to do so, the responding party may amend their Answer provided the Amended Answer is filed at least thirty (30) days before the first scheduled hearing date. Statutory/Other Authority: ORS 673.310(1), 673.730(10) & 183.341(2) Statutes/Other Implemented: ORS 183.415, 673.705-673.740 & 673.990(2) History: BTP 2-2025, minor correction filed 08/21/2025, effective 08/21/2025 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 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTSE 1-2001, f. & cert. ef. 4-19-01
800-001-0025 Requirement to Personally Appear at Hearing Any licensee, registrant, or subject of a Board-proposed action that requests a contested case hearing must personally appear for the Hearing. The Board may require the hearing to be held in person, by telephone, video conference, or a combination of those methods. Failure of the licensee, registrant, or subject of a board proposed action to appear at the time scheduled for Hearing will be considered as a default, and the Board may issue a Final Order By Default. Statutory/Other Authority: ORS 670.310(1), 673.730(10) & 183.415 Statutes/Other Implemented: ORS 183.417(1), 673.705-673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 1-2025, adopt filed 07/30/2025, effective 07/31/2025
800-010-0017 Incompetence and Negligence Under ORS 673.700(3): (1) A licensee is incompetent when they have engaged in conduct where a lack of ability, fitness, or knowledge to perform their professional functions is evident. (2) A licensee is negligent when they have engaged in conduct detrimental to the client. Statutory/Other Authority: ORS 670.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.700(3) & 673.700(7) 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 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 1-2003, f. & cert. ef. 9-23-03 TSE 1-1991, f. & cert. ef. 1-3-91 TSE 9-1990(Temp), f. & cert. ef. 10-30-90 TSE 8-1990, f. & cert. ef. 9-4-90
800-010-0020 Confidential Information (1) A licensee or registrant shall not disclose any confidential information obtained in the course of a professional engagement except: (a) With the written consent of the client; (b) After being subpoenaed by a court or governmental agency of competent jurisdiction; (c) In response to an inquiry by the Board or its investigator; or (d) As required by federal or state regulations. (2) Members of the Board and its employees shall not disclose any confidential client information which comes to their attention except as required to carry out their official responsibilities. (3) Each licensee and tax business must ensure confidential information is properly secured and protected from intentional or accidental disclosure to a third party excluding the exceptions included in OAR 800-010-0020(1). Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: ORS 673.730(7), 673.705 - 673.740 & 673.990(2) 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 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14 BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13 BTP 1-2009, f. & cert. ef. 2-5-09 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 1-1985, f. & ef. 1-15-85 TSE 6, f. & ef. 1-5-76
800-010-0035 Contingent Fees A licensee shall not render or offer to render income tax preparation services under an arrangement whereby no fee will be charged unless a specific finding or result is attained, or where the fee is otherwise contingent upon the findings or results of such services. Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: ORS 673.730(7), 673.705 - 673.740 & 673.990(2) History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2017, f. & cert. ef. 1-27-17 TSE 6, f. & ef. 1-5-76
800-010-0040 Identification (1) A licensee shall include, on all Oregon federal and state personal income tax returns or electronic filing documents prepared by the licensee, the name of the tax preparation business through which the personal income tax returns were prepared, the tax preparation business's permanent address, and the signature of Oregon Licensed Tax Preparer or Licensed Tax Consultant who substantially prepared or supervised the preparation of the return(s) (licensee's name). The above information should be included in addition to all other data required by the Internal Revenue Service, Department of Revenue, and State Board of Tax Practitioners. Office copies of tax documents are exempt from this requirement. (2) The Oregon state personal income tax return shall include the signature of the licensee who substantially prepared the return(s) and the Board issued license number of the licensee who substantially prepared the return(s). Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: ORS 673.730(7), 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 1-2017, f. & cert. ef. 1-27-17 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 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 2-2007, f. 1-12-07, cert. ef. 2-1-07 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 2-1995, f. & cert. ef. 5-5-95 TSE 1-1985, f. & ef. 1-15-85 TSE 2-1982, f. & ef. 5-10-82 TSE 1-1978, f. & ef. 2-3-78 TSE 12, f. & ef. 9-20-77 TSE 6, f. & ef. 1-5-76
800-010-0041 Address and Telephone (1) Licensees and registrants must file with the Board, and must keep updated with the Board within fifteen (15) business days of any change thereto, their current mailing address, residence address, e-mail address and telephone number(s). (2) Licensees, registrants, and unlicensed owners must file with the Board, and must keep updated with the Board within fifteen (15) business days of any change thereto, their Oregon State Registered Tax Preparation Business' contact information for any Oregon State Registered Tax Preparation business including: their current tax preparation business address, telephone number and a year-round address and telephone number where clients and the board may contact the licensee or registrant. (3) Licensee must keep updated with the Board within fifteen (15) business days any changes to employees who are, Resident and Designated Consultants and registrants working for them or for their Oregon State Registered Tax Preparation businesses. Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: ORS 673.730(7), 673.705 - 673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 5-2025, minor correction filed 08/21/2025, effective 08/21/2025 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 1-2011, 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 1-1985, f. & ef. 1-15-85
800-010-0042 Communications If the Board sends a request for information to the licensee's or registrant’s address of record, on file with the board, a licensee, or registrant must respond to the board in writing within fifteen (15) business days of the sending date of the board’s mailed or emailed request for information. The written response to the board may be sent to the board by email or by mail. Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: ORS 673.730(7), 673.705 - 673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 6-2025, minor correction filed 08/21/2025, effective 08/21/2025 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 1-2009, f. & cert. ef. 2-5-09 TSE 3-1995, f. & cert. ef. 5-5-95 TSE 1-1985, f. & ef. 1-15-85 TSE 2-1982, f. & ef. 5-10-82
800-010-0045 Experience and Competence (1) A licensee must not prepare tax returns or give advice that is outside the field of the licensee's experience and competence without first seeking the assistance of a person who is competent in the area of concern. See, OAR 800-010-0015(4) and (7). (2) A registered tax aide may only assist with the preparation of tax returns under the supervision of a licensed tax consultant. Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10) Statutes/Other Implemented: 673.730(7), ORS 673.700(3), 673.700(7), 673.705-673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 7-2025, minor correction filed 08/21/2025, effective 08/21/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 TSE 1-1985, f. & ef. 1-15-85 TSE 6, f. & ef. 1-5-76
800-015-0015 Continuing Education: Audit, Required Documentation and Sanctions The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax Aides under OAR-800-016-0001 . (1) The Board will audit a select percentage of licensee and registrant records determined by the Board to verify compliance with continuing education requirements. (2) Licensees and registrants notified of selection for audit of continuing education shall submit to the Board, within thirty (30) calendar days from the date of issuance of the notification, satisfactory evidence of participation in required continuing education in accordance with OAR 800-015-0010. (3) Documentation of a certificate of completion of attendance at a program, seminar, or course provided by a sponsor must include: (a) Name of student; (b) Name, address, and telephone number of sponsoring institution/association or organization; (c) Location of program; (d) Title of program and description of content; (e) Name of instructor or presenter; (f) Date(s) of attendance; (g) Number of instruction hours. (4) For documentation of completion of a college/university course, a licensee or registrant must submit a photocopy/electronic copy of an official transcript, diploma, certificate, statement, or affidavit. (5) If documentation of continuing education is invalid or incomplete, the licensee or registrant must correct the deficiency within thirty (30) calendar days from the date of notice. Failure to correct the deficiency within the prescribed time shall constitute grounds for disciplinary action. (6) Misrepresentation of continuing education, or failing to meet continuing education requirements or documentation may result in disciplinary action, which may include but is not limited to assessment of a civil penalty and suspension or revocation of the license. Statutory/Other Authority: ORS 673.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.645, 673.655, 673.705–673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 11-2025, 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 1-2014, 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 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
800-015-0020 Continuing Education Program Requirements The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax Aides under OAR-800-016-0001 . (1) Acceptable continuing education is that which contributes directly to the expertise of the individual in the preparation of income tax returns, and is presented live, or with a companion video, by a sponsor who meets the requirements of all Rules. It is the obligation of each licensee to select a course of study which will contribute to their competence in the preparation of income tax returns. (2) The following general subject matters are acceptable to the extent they contribute directly to the expertise of advising, assisting, or preparing income tax returns: (a) Taxation; (b) Practitioner ethics; (c) Accounting and payroll theory; (d) Estate, tax, or investment planning; (e) Computer technology; (f) Tax representation: exam, collections, or appeals; (g) Others, if the licensee can demonstrate a direct relationship to the preparation of a client's income tax returns. (3) Programs primarily directed towards the licensee's personal benefit, rather than that of their clients, and programs relating primarily to general business management, are unacceptable. Some examples of unacceptable subjects are: (a) Memory improvement; (b) Buying or selling a tax practice; (c) Setting fee schedules; (d) Character development; (e) Behavior modification; (f) Business management; (g) Labor law; (h) Economic forecasts; (i) Learning to operate office equipment. (4) Programs must be at least one (1) fifty (50) minute education hour with credit given in whole hours only. (5) Programs must be conducted by a qualified instructor whose background, training, education, or experience make it appropriate for the person to lead a discussion on the subject matter of the particular program. Statutory/Other Authority: ORS 673.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.645, 673.655, 673.705 –673.740 & 673.990(2) History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 12-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2017, f. & cert. ef. 1-27-17 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12 BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2007, f. 1-12-07, cert. ef. 2-1-07 BTP 1-2003, f. & cert. ef. 9-23-03 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 2-1997, f. & cert. ef. 7-2-97 TSE 8-1992, f. & cert. ef. 12-22-92 TSE 2-1989, f. & cert. ef. 10-27-89 TSE 3-1985, f. & cert. ef. 12-5-85 TSE 1-1985, f. & cert. ef. 1-15-85 TSE 2-1980, f. & cert. ef. 5-30-80, Renumbered from 800-020-0045 TSE 3-1979, f. 11-28-79, cert. ef. 11-30-79 TSE 2-1979, f. 9-28-79, cert. ef. 10-1-79 TSE 1-1979, f. 6-14-79, cert. ef. 6-15-79 TSE 9-1976, f. & cert. ef. 6-28-76
800-015-0030 Continuing Education and Basic Sponsor Requirements (1) Sponsors shall: (a) Maintain for at least four (4) years an outline of each program presented; (b) Maintain for at least four (4) years a record of attendance for each program presented; (c) Maintain for at least four (4) years a record of instructor names, addresses and qualification; and (d) Provide the student a certificate or other verification of completion at the conclusion of the program. If the sponsor is an accredited college or university, a photocopy of an official transcript or certificate of completion showing the credit earned will be acceptable verification. For all other sponsors, the certification shall include: (A) Name of student; (B) Name of sponsoring institution/association or organization; (C) Title and category of program; (D) Name of instructor or presenter; (E) Date(s) of attendance or completion; (F) Number of instruction hours. (2) Sponsors must conduct their programs in an honest and ethical manner. Statutory/Other Authority: ORS 673.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.645, 673.655, 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 1-2012, f. 1-30-12, cert. ef. 2-1-12 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 1-2003, f. & cert. ef. 9-23-03 TSE 4-1995, f. & cert. ef. 5-5-95 TSE 3-1985, f. & cert. ef. 12-5-85 TSE 1-1985, f. & cert. ef. 1-15-85 TSE 2-1980, f. & cert. ef. 5-30-80, Renumbered from 800-020-0045 TSE 3-1979, f. 11-28-79, cert. ef. 11-30-79 TSE 2-1979, f. 9-28-79, cert. ef. 10-1-79 TSE 1-1979, f. 6-14-79, cert. ef. 6-15-79 TSE 9-1976, f. & cert. ef. 6-28-76
800-016-0001 Registered Tax Aide Requirements (1) An applicant for an initial Registered Tax Aide certification must submit the following: (a) Proof of having successfully completed the forty (40) hour basic education course as required under OAR 800-015-0005 or submit an official transcript from an accredited university or college that shows having completed the equivalent of the forty (40) hour basic education course with each semester hour credit being considered the equivalent of fifteen (15) hours and each quarter hour credit being considered the equivalent of ten (ten) hours. (b) For applicants who successfully completed the forty (40) hour basic education course, proof of having passed the exam for the forty (40) hour basic education course with a passing score of seventy-five (75%) or higher within one hundred and twenty (120) days from the date of course completion. (c) The name, contact information, and license number of supervising licensed tax consultant they will be working for as a registered tax aide. If the applicant is not employed at the time of submitting application, their application will be processed and they will be supplied with their registration number but not a certificate of registration. The name, contact information, and license number of supervising licensed tax consultant they will be working for as a registered tax aide is required for issuance of certificate of registration. (2) Second, Third, and Fourth renewals of registration each require at least thirty (30) hours of acceptable continuing education completed since the prior renewal date in compliance with OAR 800-015-0010, 800-015-0015, and 800-015-0020. (3) Registrations cannot be renewed after the fourth (4th) year. A person must reapply and qualify for registration in compliance with subsection one (1) of this rule. (4) A Registered Tax Aide must update the Board within fifteen (15) days of either first gainful employment or in the case of a change of employment, indicating the name of their supervising licensed tax consultant. Statutory/Other Authority: ORS 673.605 - ORS 673.730 & OAR 800-001-0025 - 800-025-0050 Statutes/Other Implemented: ORS 673.605 - ORS 673.730 & OAR 800-001-0025 - 800-025-0050 History: BTP 29-2025, adopt filed 11/25/2025, effective 12/31/2025
800-020-0022 Examination Conduct; Disqualification (1) Examination Conduct: Examinations shall be conducted in a designated area with restricted access. Approval notification of an applicant’s eligibility to take the examination must be issued by the Board office prior to scheduling an appointment for examination. Authorization must be provided by the Board office before bringing any materials, electronic equipment, or devices into the examination area. Applicants shall be required to provide valid US state or federal government issued photographic identification before being allowed to take the examination. (2) Examination Disqualification: A candidate may be immediately disqualified during or after the examination for conduct that interferes with the examination. Such conduct includes: (a) Taking or attempting to take any unauthorized items, notes, materials, or devices into the examination area; (b) Giving or attempting to give assistance to others in answering questions during the examination; (c) Receiving or attempting to receive assistance during the examination, including assistance from other individuals, notes, books, or devices to answer questions; (d) Removing or attempting to remove any secure examination-related information, notes, or materials from the examination site; (e) Failing to follow directions relative to the conduct of the examination; (f) Exhibiting behavior which impedes the normal progress of the examination; and (g) Endangering the health or safety of a person involved in the examination. (3) Disqualification will invalidate the examination and result in forfeiture of the examination and fees. Any candidate who has been disqualified during an exam will need to request in writing approval from the Board to retake the exam. The candidate will be required to reapply by submitting a new exam application, additional examination fees, and a letter requesting approval to retake the exam including an explanation of their actions which resulted in disqualification from the exam. Final approval by the Board is required. Statutory/Other Authority: ORS 673.310(1) & 673.730(10) Statutes/Other Implemented: ORS 673.625 –673.640 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 1-2017, f. & cert. ef. 1-27-17 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
800-020-0026 Refunds of Examination Fees (1) A ten dollar $10 nonrefundable processing fee shall be retained from all examination application fees. The remainder of an examination application fee shall be refunded only when the applicant is not qualified or when there are verifiable circumstances beyond the reasonable control of the applicant. (2) Except as provided in section (3) of this rule, an applicant who has been approved to sit for the examination but who fails to take the exam is a “no-show” or takes but does not pass the examination shall not be entitled to a refund of the examination fee. (3) If application for examination is made in anticipation of successfully completing the required basic course and the applicant fails to complete the required course a refund of the examination fee will be issued only if: (a) The applicant establishes that failure to successfully complete the course was beyond the reasonable control of the applicant and (b) The applicant notifies the Board prior to the scheduled examination date. (4) A ten dollar $10 nonrefundable processing fee shall be retained from all license, renewal and registration application fees. The remainder of the application fee remitted shall be refunded only when the licensee is not qualified or when there are verifiable circumstances beyond the reasonable control of the licensee. Statutory/Other Authority: ORS 673.310(1), 673.730(10) & 673.685 Statutes/Other Implemented: ORS 673.685, 673.705-673.740 & 673.990(2) History: BTP 16-2025, minor correction filed 08/22/2025, effective 08/22/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 1-2003, f. & cert. ef. 9-23-03 BTSE 1-2001, f. & cert. ef. 4-19-01 TSE 6-1991, f. & cert. ef. 10-28-91 TSE 2-1986, f. & ef. 7-14-86 TSE 1-1985, f. & ef. 1-15-85 TSE 1-1983, f. & ef. 3-10-83 TSE 2-1982, f. & ef. 5-10-82 TSE 1-1979, f. 6-14-79, ef. 6-15-79