reglab/housing_qa huggingface dataset:
OR Rev Stat § 673.710 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.710 - Names of tax preparers and other information furnished by Department of Revenue; use of information.

(1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Practitioners a copy of that portion of the return that shows: (a) The name, business name and address of the preparer; (b) The date of preparation; and (c) The signature of the preparer. (2) In instances where the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of ORS 673.605 to 673.740, the department may furnish the following additional information: (a) The name and address of the taxpayer; (b) The identifying number used on any form, report or schedule filed as part of the return; (c) The tax year reported on the return, or any portion of the return; and (d) The information described in ORS 314.835. (3) The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.605 to 673.740 and shall not otherwise divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (2). [1975 c.425 §2; 1979 c.690 §15; 1999 c.106 §1; 2009 c.640 §4]
OR Rev Stat § 673.712 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.712 - Refund anticipation loan disclosures.

(1) Prior to a taxpayer’s completion of an application for a refund anticipation loan, the facilitator shall clearly disclose in writing to the taxpayer on a form separate from the application: (a) A listing or table of refund anticipation loan fees and the annual percentage rates, as defined by the federal Truth in Lending Act, 15 U.S.C. 1601 et seq., charged by the facilitator or lender for three or more representative refund anticipation loan amounts. For each loan amount, the schedule shall list separately the amount of each fee and the amount of interest charged by the facilitator or lender and the total amount of fees and interest charged. (b) That the refund anticipation loan is a loan and not the taxpayer’s actual personal income tax refund. (c) That electronic filing of the taxpayer’s tax return is available without applying for a refund anticipation loan. (d) The average time announced by the appropriate taxing authority within which the taxpayer can expect to receive a refund if the taxpayer does not obtain a refund anticipation loan and the taxpayer’s return is filed: (A) Electronically and the refund is directly deposited in the taxpayer’s bank account; or (B) By mail and the refund is directly deposited in the taxpayer’s bank account or mailed to the taxpayer. (e) That the Internal Revenue Service does not guarantee: (A) That the full amount of the anticipated refund will be paid; or (B) A specific date on which the taxpayer will receive the refund. (f) That the taxpayer is responsible for repayment of the loan and related fees in the event the tax refund is not paid or is not paid in full. (g) The estimated time within which the proceeds of the loan will be paid to the taxpayer if the loan is approved. (h) The fees charged by the facilitator or lender if the refund anticipation loan is not approved. (2) Prior to entering into a refund anticipation loan agreement, the facilitator shall clearly disclose to the taxpayer: (a) The estimated total fees for the loan. (b) The estimated annual percentage rate, as defined by the federal Truth in Lending Act, 15 U.S.C. 1601 et seq., for the loan. [2005 c.331 §3]
OR Rev Stat § 673.715 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.715 - Local government regulation of refund anticipation loans prohibited; preemption.

(1) A unit of a local government, as defined in ORS 174.116, may not adopt any rule, regulation, code or ordinance to restrict or limit any requirements under ORS 673.605 to 673.740 relating to refund anticipation loans. (2) ORS 673.605 to 673.740 supersede and preempt any rule, regulation, code or ordinance of any unit of a local government, as defined in ORS 174.116, relating to refund anticipation loans. [2005 c.331 §4]
OR Rev Stat § 673.725 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.725 - State Board of Tax Practitioners; term; qualification.

(1) There is created a State Board of Tax Practitioners. The board shall consist of seven members who shall be appointed by the Governor. (2) The term of office for each member shall be three years and no member shall be eligible for appointment to more than three terms of office, but a member serves at the pleasure of the Governor. Before the expiration of the term of a member, the Governor shall appoint a successor or reappoint the incumbent member if the incumbent member is eligible for reappointment. The Governor shall fill vacancies on the board as they may occur and a member appointed to fill a vacancy shall serve the unexpired term of the predecessor. (3)(a) Of the members of the board six shall be licensed as tax consultants under ORS 673.605 to 673.740. Each of the six shall have been engaged in the preparation of personal income tax returns for another and for a valuable consideration for no less than five years. (b) One member of the board shall be a member of the general public. (4) All appointments of members of the board by the Governor are subject to confirmation by the Senate pursuant to section 4, Article III, Oregon Constitution. [1973 c.387 §21; 1983 c.110 §2; 1987 c.414 §68; 1993 c.744 §249a; 1997 c.21 §3; 2001 c.136 §8]
OR Rev Stat § 673.732 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.732 - Cease and desist orders.

(1) Except as provided in ORS 183.745, upon entry of a cease and desist order under ORS 673.605 to 673.740, the State Board of Tax Practitioners shall promptly give appropriate notice of the cease and desist order as provided in this section. The notice shall state that a hearing will be held on the cease and desist order if written demand for a hearing is filed with the board within 20 days after the date of service of the cease and desist order. (2) If timely demand for a hearing is filed under subsection (1) of this section, the board shall hold a contested case hearing on the cease and desist order as provided by ORS chapter 183. In the event of a contested case hearing, the civil penalties assessed in the cease and desist order are suspended until issuance of a final order, but the remaining provisions of the cease and desist order shall remain in full force and effect until issuance of the final order. A person is not entitled to judicial review of a cease and desist order unless the person has made a timely demand for a hearing. (3) After the hearing, the board shall enter a final order vacating, modifying or affirming the cease and desist order. (4) A person aggrieved by a cease and desist order of the board that was the subject of a timely application for hearing shall be entitled to judicial review of the cease and desist order under ORS chapter 183. (5) A judgment of a reviewing court under ORS chapter 183 does not bar the board from thereafter vacating or modifying a cease and desist order involved in the proceeding for review, or entering any new order, for a proper cause that was not decided by the reviewing court. (6) The board may file an injunction against a person for failure to comply with a cease and desist order. [2001 c.136 §5; 2003 c.576 §540] Note: 673.732 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 673 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 673.735 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.735 - Civil penalties.

(1) Any person who violates any provision of ORS 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each violation. The amount of penalty shall be determined by the board after taking into consideration the gravity of the violation, the previous record of the violator in complying, or in failing to comply, with the provisions of ORS 673.605 to 673.740 or the rules adopted thereunder, and other considerations as the board considers appropriate. (2) Civil penalties under this section shall be imposed as provided in ORS 183.745. (3) All penalties recovered under this section shall be paid into the General Fund to be credited to the board for use in carrying out the provisions of this section. [1973 c.387 §24; 1983 c.110 §9; 1983 c.696 §26; 1991 c.734 §70; 2001 c.136 §4]
OR Rev Stat § 673.740 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.740 - Educational program as remedy.

Under appropriate circumstances, as a further remedy in a proceeding which may or may not result in imposition of a civil penalty under ORS 673.735 or in cancellation, suspension, revocation or refusal to renew a tax consultant’s or preparer’s license, the State Board of Tax Practitioners may impose the requirement of successful participation and completion of an educational program specified by the board as correction or as a condition to reissuance, restoration, retention or renewal of the license. [1993 c.191 §2]
OR Rev Stat § 673.805 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.805 - Notice required upon change in control.

(1) When a change in control occurs for an exchange facilitator, the exchange facilitator within 10 business days after the change in control becomes effective shall notify the exchange facilitator’s clients with relinquished property located in this state or for which the exchange facilitator holds replacement property under a qualified exchange accommodation agreement. If the exchange facilitator is a publicly traded company and remains a publicly traded company after the change in control, the publicly traded company need not notify existing clients about the change in control. (2) The notice required under subsection (1) of this section must: (a) Be delivered by hand, first-class mail, overnight mail, electronic mail or facsimile; (b) Be posted on any website the exchange facilitator maintains for 90 days after the effective date of the change in control; and (c) Set forth the name, address, telephone number and other contact information for the person that assumes control of the exchange facilitator. (3) For purposes of this section, a change in control for an exchange facilitator occurs if more than 50 percent of the exchange facilitator’s assets or ownership interests transfer, directly or indirectly, to another person within 12 months. [2013 c.392 §2]
OR Rev Stat § 673.810 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.810 - Duty to maintain bonds or deposits; duty to maintain insurance or deposits.

(1) An exchange facilitator shall at all times: (a) Maintain one or more fidelity bonds that are issued by a corporate surety authorized to do business in this state in an aggregate amount of not less than $1 million; (b) Deposit with a financial institution in an interest-bearing deposit account or money market account, the interest of which accrues to the exchange facilitator, moneys, securities or irrevocable letters of credit issued by corporate sureties authorized to do business in this state in an aggregate amount of not less than $1 million; (c) Deposit with a financial institution funds used in an exchange under 26 U.S.C. 1031 in a qualified escrow account or a qualified trust and provide that withdrawals from the account or trust require both the exchange facilitator’s and the client’s written authorization; or (d) Be listed as a named insured on one or more fidelity bonds that are issued by a corporate surety authorized to do business in this state in an aggregate amount of not less than $1 million. (2) An exchange facilitator shall at all times: (a) Maintain errors and omissions insurance issued by an authorized insurer, as defined in ORS 731.066, in an amount not less than $250,000; (b) Deposit with a financial institution in an interest-bearing deposit account or money market account, the interest of which accrues to the exchange facilitator, moneys, securities or irrevocable letters of credit issued by corporate sureties authorized to do business in this state in an aggregate amount of not less than $250,000; or (c) Be listed as a named insured in an errors and omissions insurance policy issued by an authorized insurer, as defined in ORS 731.066, in an amount of not less than $250,000. (3) An exchange facilitator may maintain bonds or deposits as provided in subsection (1) of this section or insurance or deposits as provided in subsection (2) of this section in amounts in excess of the minimum amounts specified in subsections (1) and (2) of this section. [2013 c.392 §3]
OR Rev Stat § 673.815 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.815 - Custodial duties; standards.

(1) An exchange facilitator shall act as a custodian for all exchange funds and shall invest the exchange funds only in investments that: (a) Meet a prudent investor standard; and (b) Satisfy the investment goals of liquidity and preservation of principal. (2) An exchange facilitator fails to invest exchange funds according to a prudent investor standard if: (a) The exchange facilitator knowingly commingles exchange funds with the exchange facilitator’s operating accounts; or (b) Exchange funds are loaned or otherwise transferred to a person or entity, other than a financial institution, that is an affiliate of or otherwise related to the exchange facilitator, unless the exchange funds are transferred from an exchange facilitator to an exchange accommodation titleholder in accordance with a qualified exchange accommodation agreement. (3) Exchange funds are not subject to execution or attachment in any claim against the exchange facilitator. (4) An exchange facilitator may not knowingly keep moneys or cause moneys to be kept in a financial institution under a name that designates the moneys as belonging to a client unless the moneys belong to the client and the client entrusted the moneys to the exchange facilitator. [2013 c.392 §4]
OR Rev Stat § 673.820 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.820 - Prohibitions.

An exchange facilitator may not knowingly: (1) Make a materially false statement, material misrepresentation or material statement intended to mislead a client or another person concerning an exchange conducted under 26 U.S.C. 1031, or continue a course of material misrepresentation through advertising or otherwise; (2) Fail to account within a reasonable time for moneys or property in the exchange facilitator’s possession that belongs to another person; (3) Engage in conduct that constitutes fraud or dishonesty or commit a crime involving fraud, misrepresentation, deceit, embezzlement, misappropriation of funds, robbery or theft; or (4) Materially fail to fulfill the exchange facilitator’s contractual duty to deliver moneys or property to a client, unless the failure results from circumstances beyond the exchange facilitator’s control. [2013 c.392 §5]
OR Rev Stat § 673.825 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.825 - Right of action.

(1) A person that claims to have suffered damage because an exchange facilitator violated a provision of ORS 673.815 or 673.820 has a right of action on the bonds or deposits described in ORS 673.810. An action under this subsection does not limit the remedies available to the person under this section or under other provisions of law. (2) An exchange facilitator that violates a provision of ORS 673.815 or 673.820 is subject to an action for damages brought in a circuit court of this state. [2013 c.392 §6]
OR Rev Stat § 673.990 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.990 - Criminal penalties.

(1) Violation of any of the provisions of ORS 673.310, 673.320, 673.345 or 673.350 is a Class A misdemeanor. Whenever the Oregon Board of Accountancy has reason to believe that any person is liable to punishment under this subsection it may certify the facts to the Attorney General, who may, in the discretion of the Attorney General, cause appropriate proceedings to be brought. (2) Violation of any provision of ORS 673.605 to 673.740, or any rule adopted thereunder, is a misdemeanor. [Subsection (2) enacted as 1973 c.387 §25; 1975 c.440 §22; 1999 c.322 §32]
OR Rev Stat § 674.010 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 674 - Real Estate Appraisers and Appraisal|Section 674.010 - Definitions.

For purposes of this chapter: (1) "Appraisal Foundation" means the Appraisal Foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois. (2) "Appraisal Subcommittee" means the Appraisal Subcommittee of the Federal Financial Institutions Examination Council established pursuant to the federal Act. (3) "Board" means the Appraiser Certification and Licensure Board established under ORS 674.305. (4) "Federal Act" means Title XI of the Federal Financial Institutions Reform, Recovery and Enforcement Act of 1989 (12 U.S.C. 3310 et seq.). (5) "Federal financial institution regulatory agency" means: (a) The Board of Governors of the Federal Reserve System; (b) The Federal Deposit Insurance Corporation; (c) The Office of the Comptroller of the Currency; (d) The Office of Thrift Supervision; or (e) The National Credit Union Administration. (6) "Federally related transaction" means any real estate-related financial transaction that: (a) A federal financial institution regulatory agency or the Resolution Trust Corporation engages in, contracts for or regulates; and (b) Requires the services of an appraiser. (7) "Financial institution" means an insured depository institution as defined in section 3 of the Federal Deposit Insurance Act or an insured credit union as defined in section 101 of the Federal Credit Union Act. (8) "Mortgage banker" has the meaning given that term in ORS 86A.100. (9) "Professional real estate activity" has the meaning given that term in ORS 696.010. (10) "Real estate appraisal activity" means the activity described in ORS 674.100. (11) "Real estate-related financial transaction" means any transaction involving: (a) The sale, lease, purchase, investment in or exchange of real property, including interests in real property, or the financing thereof; (b) The refinancing of real property or interests in real property; and (c) The use of real property or interests in real property as security for a loan or investment, including mortgage-backed securities. (12) "State certified appraiser" means an individual who has been certified as a state certified appraiser under ORS 674.310. (13) "State licensed appraiser" means an individual who has been licensed as a state licensed appraiser under ORS 674.310. (14) "State registered appraiser assistant" means an individual who has been registered as a state registered appraiser assistant under ORS 674.310. [1991 c.5 §2; 1993 c.465 §2; 1993 c.508 §41; 1993 c.744 §217; 2005 c.254 §1]
OR Rev Stat § 674.020 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 674 - Real Estate Appraisers and Appraisal|Section 674.020 - Purposes.

The purposes of this chapter are to: (1) Require that all real estate appraisals be performed in accordance with uniform standards by individuals whose competency has been demonstrated and whose professional conduct will be subject to effective supervision. (2) Conform the law of this state to the requirements of federal law. (3) Ensure the availability of state certified appraisers, state licensed appraisers and state registered appraiser assistants for the performance of real estate appraisal activity, including the performance of appraisals in federally related transactions, and to ensure effective supervision of the activities of state certified appraisers, state licensed appraisers and state registered appraiser assistants. [1991 c.5 §1; 1997 c.417 §1; 2005 c.254 §2]
OR Rev Stat § 674.103 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 674 - Real Estate Appraisers and Appraisal|Section 674.103 - Consideration of energy efficient improvements.

When preparing, completing or issuing an opinion about the value of real property or an interest in real property as described in ORS 674.100 (1)(b), a state licensed appraiser or state certified appraiser shall consider improvements made to the structure of any building located on the real property that make the building more energy efficient. [2013 c.383 §14]
OR Rev Stat § 674.105 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 674 - Real Estate Appraisers and Appraisal|Section 674.105 - Authority of Appraiser Certification and Licensure Board to require fingerprints.

For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Appraiser Certification and Licensure Board may require the fingerprints of a person who is applying for, or holds, a license, certificate or registration, or is applying for renewal of a license, certificate or registration, that is issued by the board, or of a person who: (1)(a) Is employed or applying for employment by the board; (b) Provides services or seeks to provide services to the board as a contractor, vendor or volunteer; and (2) Is, or will be, working or providing services in a position: (a) In which the person is providing information technology services and has control over, or access to, information technology systems that would allow the person to harm the information technology systems or the information contained in the systems; (b) In which the person has access to information, the disclosure of which is prohibited by state or federal laws, rules or regulations or information that is defined as confidential under state or federal laws, rules or regulations; (c) That has payroll functions or in which the person has responsibility for receiving, receipting or depositing money or negotiable instruments, for billing, collections or other financial transactions or for purchasing or selling property or has access to property held in trust or to private property in the temporary custody of the state; or (d) In which the person has access to personal information about employees or members of the public including Social Security numbers, dates of birth, driver license numbers, medical information, personal financial information or criminal background information. [2005 c.730 §59] Note: 674.105 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 674 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 674.120 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 674 - Real Estate Appraisers and Appraisal|Section 674.120 - Nonresident certificate or license recognized; criteria.

The Appraiser Certification and Licensure Board shall recognize temporarily the certificate or license of an appraiser issued by another state if: (1) The appraiser’s business is of a temporary nature; and (2) The appraiser registers with the board. [1991 c.5 §8; 1993 c.465 §6]