reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 40 - VIOLATIONS › Section 750-040-0001 - Violations

Current through Register Vol. 63, No. 7, July 1, 2024
The State Board of Towing may impose a civil penalty, sanctions, or take other
										disciplinary action under ORS 822.265: for violation of ORS 98.853, 98.854, 98.856, 98.858, 181A.350,
										822.200, 822.215, 822.225, 822.230, 822.235 or 822.605 and other laws and rules assigned to the Board for
										administration.
Statutory/Other Authority: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Statutes/Other Implemented: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 40 - VIOLATIONS › Section 750-040-0020 - Separate Violations

Current through Register Vol. 63, No. 7, July 1, 2024
Each violation of a law assigned to the State Board of Towing for
										administration, an administrative rule adopted by the Board, or an Order issued by the Board is a separate
										violation subject to separate Board disciplinary actions and sanctions, including, but not limited to, civil
										penalties assessed by the Board.
Statutory/Other Authority: ORS 822.265, ORS 822.995
Statutes/Other Implemented: ORS 822.265, ORS
											  822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 40 - VIOLATIONS › Section 750-040-0040 - Enforcement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
								 State Board of Towing may issue a Notice of Proposed Disciplinary Action for violation(s) of the laws
								 administered, or administrative rules adopted, by the Board.
(2)
								 The Board Administrator or the Administrator's designee will have the authority to negotiate and approve a
								 stipulated settlement at any time prior to the effective date of a Final Order issued by the Board.
Statutory/Other Authority: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Statutes/Other Implemented: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 60 - CONSUMER PROTECTION AND COMPLAINTS › Section 750-060-0001 - Consumer Protection and Complaints

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The objective of the State Board of Towing is to safeguard the health,
								 safety, and public welfare of the people of Oregon by:
(a) Providing
								 education to the public and the towing industry;
(b) Establishing
								 professional industry standards;
(c) Investigating complaints and
								 concerns of the public regarding the towing industry; and
(d)
								 Enforcing the laws and administrative rules regulating the towing industry in Oregon.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 60 - CONSUMER PROTECTION AND COMPLAINTS › Section 750-060-0010 - Consumer Protection Committee

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The State Board of Towing may appoint a Consumer Protection Committee
								 comprised of three Board Members, but no more than two tow industry members, to:
(a) Provide direction and consultation to Board Staff; and
(b) Make recommendations for action to the Board when necessary.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 60 - CONSUMER PROTECTION AND COMPLAINTS › Section 750-060-0020 - Complaints

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any
								 person, business, agency, or other entity may file a complaint with the State Board of Towing regarding the
								 conduct of a tow business certificate holder, its employer or representative, an individual tow operator, or
								 any person or business representing themselves as a tow business, a tow operator, or engaging in the practice
								 of towing in the State of Oregon.
(2) Complaints made to the
								 Board must include a detailed explanation of:
(a) The approximate date,
								 time, and location of the adverse event or subject of the complaint.
(b) A description of the conduct or events that occurred.
(c) A description of damage or loss suffered by Complainant.
(d) Copies, if available, of any pictures, receipts, correspondence, or
								 other documentation supporting the allegations of the Complaint.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0001 - Purpose of Investigations

Current through Register Vol. 63, No. 7, July 1, 2024
The purpose of an investigation conducted by the State Board of Towing is
										to:
(1) Investigate the allegations of a complaint;
(2) Investigate information indicating potential violations of Oregon's
								 laws and administrative rules regulating the towing industry;
(3)
								 Verify compliance with Oregon's laws and administrative rules regulating the towing industry or with any
								 Order issued by this Board or another Oregon jurisdiction; and
(4) Obtain sufficient, credible, and verifiable evidence of violation of
								 the laws or rules administered by the Board to justify issuance sanctions or such other action as the
								 circumstances may warrant.
Statutory/Other Authority: ORS 822.265
Statutes/Other Implemented: ORS
											  822.265
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0010 - State Board of Towing Investigations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The State Board of Towing may investigate a complaint when:
(a) The complaint subject appears to be within the Board's jurisdiction and
								 authority, and
(b) There is sufficient evidence to justify a
								 Board investigation to determine if the allegations against the Respondent(s) are such that, if proven, could
								 result in disciplinary action being imposed by the Board.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0020 - Investigations of Violations or Complaints

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The State Board of Towing may delegate its investigative powers and
								 authority for purposes of initiating and carrying out investigations.
(2) In the conduct of investigations, the Board may:
(a) Take evidence.
(b) Take the
								 depositions of witnesses.
(c) Compel the appearance of witnesses
								 before the Board.
(d) Compel the production of documents or other
								 information deemed necessary to carry out the investigation.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0030 - Cooperation in Board Investigations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Every Tow Operator, Tow Business, and their representatives and
								 employees, regardless of tow business certificate status, having information regarding a possible violation
								 of the administrative rules or laws governing the towing industry in Oregon must cooperate with the State
								 Board of Towing investigations in furnishing such information in order that appropriate investigative,
								 corrective, or disciplinary action may be taken.
(2) Failure by a
								 Tow Operator, a Tow Business, their representative or employee to cooperate with a Board investigation is
								 grounds for disciplinary action.
(3) Cooperation in a Board
								 investigation includes:
(a) Submitting client or business records relevant
								 to the investigation, excepting confidential information protected by law;
(b) Being available for a personal interview in support of a Board
								 investigation during reasonable hours;
(c) Responding and
								 directly answering questions asked during an interview or investigation;
(d) Verbally providing information reasonably known at the time of the
								 interview or investigation; and
(e) Allowing access, during
								 business hours, of the business premises and equipment for inspection if required to conduct a Board
								 investigation into the allegations of a complaint.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0040 - Investigation Reports

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The purpose of an investigation report is to provide the State Board of
								 Towing with enough information to determine whether violations of one or more laws or administrative rules
								 occurred and to take action when appropriate.
(2) An
								 investigation report will be completed and submitted to the Board within 120 days after the Board receives
								 the complaint.
(a) The Board may extend the time for submitting the report
								 by up to 30 days after case review and Board vote.
(b) The Board
								 may grant more than one extension of time.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 70 - INVESTIGATIONS AND INVESTIGATION REPORTS › Section 750-070-0050 - Board Actions After Investigations

Current through Register Vol. 63, No. 7, July 1, 2024
Upon completion of an investigation the State Board of Towing may:
(1) Close the investigation and take no action.
(2) Issue a letter of concern, reprimand, or instruction.
(3) Issue a Notice of Proposed Action proposing disciplinary
								 action.
(4) Enter into a stipulated agreement with the Respondent
								 to impose discipline.
(5) Take such other disciplinary action as
								 the Board, in its discretion, finds proper and reasonable, including assessment of a civil penalty under the
								 Board's Civil Penalty Fee Schedule, OAR 750-080-0040.
Statutory/Other Authority: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Statutes/Other Implemented: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 80 - PROGRESSIVE DISCIPLINE, DISCIPLINE AND SANCTIONS, SCHEDULE OF CIVIL PENALTIES, COLLECTION OF CIVIL PENALTIES › Section 750-080-0001 - Progressive Discipline

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The goal of progressive discipline is to correct behavior and conduct,
								 deter a person or entity from repeating the conduct, and educate the person or entity to improve compliance
								 with applicable laws and rules.
(2) Progressive discipline
								 includes increasingly severe steps or measures against a person, persons, or entity when there is a failure
								 to correct behavior or conduct, or when subsequent instances of inappropriate behavior and conduct
								 occur.
(3) The State Board of Towing will evaluate relevant and
								 mitigating factors to determine whether to issue a non-disciplinary educational letter or letter of concern,
								 or to issue discipline through reprimand, suspension, revocation, or civil penalties.
(4) Board disciplinary action will comply with ORS chapter 183.
Statutory/Other Authority: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Statutes/Other Implemented: ORS 822.265, ORS 822.280, ORS 822.290, ORS
											  822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 80 - PROGRESSIVE DISCIPLINE, DISCIPLINE AND SANCTIONS, SCHEDULE OF CIVIL PENALTIES, COLLECTION OF CIVIL PENALTIES › Section 750-080-0020 - Mitigating Circumstances

Current through Register Vol. 63, No. 7, July 1, 2024
The State Board of Towing may consider the following mitigating circumstances
										prior to issuing or imposing a non-disciplinary or disciplinary action under this section:
(1) The person or entity's history in observing the provisions of ORS
								 98.853, 98.854, 98.856, 98.858, 181A.350, 822.200, 822.215, 822.225, 822.230, 822.235 or 822.605 and the
								 rules of the Board under OAR Chapter 750;
(2) The nature of the
								 violation;
(3) The effect of the violation on public safety and
								 welfare;
(4) Whether the conduct or action(s) was inadvertent or
								 intentional;
(5) The person's experience and education;
(6) The degree to which the action subject to sanction violates
								 professional ethics and standards of the profession;
(7) The
								 level of cooperation and engagement in the Board's investigation;
(8) The economic and financial condition of the person or entity subject to
								 sanction; and
(9) Any mitigating or aggravating factors the Board
								 may choose to consider.
Statutory/Other Authority: ORS 822.265, ORS 822.995
Statutes/Other Implemented: ORS 822.265, ORS 822.995
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 80 - PROGRESSIVE DISCIPLINE, DISCIPLINE AND SANCTIONS, SCHEDULE OF CIVIL PENALTIES, COLLECTION OF CIVIL PENALTIES › Section 750-080-0030 - Disciplinary Actions and Sanctions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The State Board
			 of Towing may order the Department of Transportation to deny, suspend, revoke
			 or refuse to renew a towing business certificate pursuant to ORS
			 822.280.
(2) The Board may order the Department of
			 State Police to deny, suspend, condition or revoke a letter of appointment to
			 participate on the rotational list of towing businesses established under
			 pursuant to ORS 822.290.
(3) The Board may assess a civil penalty
			 under ORS 822.995 according to the Schedule
			 of Civil Penalties under OAR 750-080-0040.
(4) Respondents have the right to a contested
			 case hearing to contest the findings of the Board or proposed disciplinary
			 action, provided the written request for a hearing is received by the Board
			 within 20 days of the date the Notice of Proposed Disciplinary Action was
			 issued, except as required under ORS 183.
(5) The Board may assess reasonable costs,
			 fees, and expenses of a disciplinary proceeding against the Respondent(s),
			 including, but not limited to:
(a) Costs and
			 fees incurred by the Board in conducting the investigation.
(b) Attorney fees.
(c) Costs assessed by the Office of
			 Administrative Hearings if the Board prevails at a contested case hearing
			 requested by Respondent.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 80 - PROGRESSIVE DISCIPLINE, DISCIPLINE AND SANCTIONS, SCHEDULE OF CIVIL PENALTIES, COLLECTION OF CIVIL PENALTIES › Section 750-080-0040 - Civil Penalty Schedule

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The State Board
			 of Towing adopts the following Schedule of Civil Penalties:
(a) 1st offense: $0 - $500
(b) 2nd offense: $500 - $1000
(c) 3rd offense: $1000 - $2500
(d) Additional offenses: Additional civil
			 penalties, in an amount up to $25,000 per violation, as determined by the
			 Board.
Oregon Administrative Rules › Chapter 750 - STATE BOARD OF TOWING › Division 80 - PROGRESSIVE DISCIPLINE, DISCIPLINE AND SANCTIONS, SCHEDULE OF CIVIL PENALTIES, COLLECTION OF CIVIL PENALTIES › Section 750-080-0050 - Effective Dates of Disciplinary Actions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 State Board of Towing will forward a Final Order to deny, suspend, revoke or
			 refuse to renew a towing business certificate to the Department of
			 Transportation 60 days after the date of a Final Order pursuant to ORS
			 822.280.
(2) The Board will forward a Final Order to
			 deny, suspend, revoke or refuse to renew a letter of appointment to the
			 Department of State Police 60 days after the date of a Final Order pursuant to
			 ORS 822.290.
(3) A Civil Penalty and reasonable cost
			 imposed by the Board becomes due and payable 10 days after the Notice imposing
			 the civil penalty becomes a Final Order.
(4) Civil Penalties and reasonable costs not
			 paid within 60 days of the date of a Final Order will be referred to the Oregon
			 Dept. of Revenue for collection pursuant to ORS
			 293.231.
(5) Terms of Conditions under a Stipulated
			 Agreement and Final Order or Voluntary Surrender of Certification are effective
			 on the date of the Respondent's signature unless otherwise specified in the
			 written agreement.
(6) A Stipulated
			 Agreement and Final Order, Voluntary Surrender, or other agreement between the
			 Board and a Respondent settling a disciplinary case under agreed terms and
			 conditions requires Board ratification and approval.
Statutory/Other Authority: ORS
				  293.231, ORS
				  822.265, ORS
				  822.280, ORS
				  822.290, ORS
				  822.995
Statutes/Other Implemented: ORS
				  293.231, ORS
				  822.265, ORS
				  822.280, ORS
				  822.290, ORS
				  822.995
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 1 - PROCEDURAL RULES › Section 800-001-0000 - Notice of Proposed Rule

Current through Register Vol. 63, No. 7, July 1, 2024
Prior to the adoption, amendment, or repeal of any rule, except
				temporary rules adopted under ORS
				183.335(5), the
				State Board of Tax Practitioners shall give notice of the proposed adoption,
				amendment, or repeal:
(1) In the
			 Secretary of State's Bulletin.
(2)
			 By mailing a copy of the notice to persons who have requested such notice.
(3) By mailing a copy of the
			 notice to the following organizations or publications:
(a) Associated Press;
(b) Oregon Association of Tax Consultants;
(c) Oregon Society of Tax
			 Consultants; and
(d) Oregon
			 Association of Independent Accountants;
(e) Oregon Society of Enrolled
			 Agents.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 1 - PROCEDURAL RULES › Section 800-001-0005 - Contested Cases

Current through Register Vol. 63, No. 7, July 1, 2024
The Board of Tax Practitioners adopts the current version of
				the Attorney General's Model Rules of Procedure under the Administrative
				Procedure Act. The Board may close a contested case hearing to members of the
				public to keep confidential personal financial information gathered by the
				Board pursuant to an investigation.
Stat. Auth.: ORS 183
Stats. Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 1 - PROCEDURAL RULES › Section 800-001-0010 - Assistance in Hearing

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Board Administrator or Compliance Specialist is authorized to appear (but not
			 make legal argument) on behalf of the agency in a hearing or in a class of
			 contested case hearings in which the Attorney General or the Deputy Attorney
			 General has given written consent for such representation. A copy of the list
			 of contested case hearings for which the Attorney General or the Deputy
			 Attorney General has given consent is maintained by the agency and the
			 Department of Justice.
(2) Legal
			 argument as used in ORS
			 183.450(8) and
			 this rule has the same meaning as in Model Rule OAR
			 137-003-0008(1)(d).
(3) When an agency employee represents the
			 agency, the presiding officer shall advise such representative of the manner in
			 which objections may be made and matters preserved for appeal. Such advice is
			 of a procedural nature and does not change applicable law on waiver or the duty
			 to make timely objection. Where such objections involve legal argument, the
			 presiding officer shall provide reasonable opportunity for the agency officer
			 or employee to consult legal counsel and permit such legal counsel to file
			 written legal argument within a reasonable time after conclusion of the
			 hearing.
Stat. Auth.: ORS 673
Stats.
				  Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 1 - PROCEDURAL RULES › Section 800-001-0015 - Requiring an Answer to Charges as Part of Notices to Parties in Contested Cases

Current through Register Vol. 63, No. 7, July 1, 2024
In addition to the notice requirements under the Attorney
				General's Model Rules of Procedure, the Notice to Parties in Contested Cases
				may include the statement that an answer to the assertions or charges will be
				required, and if so, the consequence of failure to answer. A statement of the
				consequences of failure to answer may be satisfied by enclosing a copy of OAR
				800-001-0005  through 800-001-0020  with the notice.
Stat. Auth.: ORS
				  673.705 - ORS
				  673.990, SB279
Stats.
				  Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 1 - PROCEDURAL RULES › Section 800-001-0020 - Hearing Request and Answers: Consequences of Failure to Answer

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A hearing
			 request, and answer when required, shall be made in writing to the Board by a
			 party or his/her attorney and an answer shall include a short and plain
			 statement of each relevant affirmative defense the party may have.
(2) Except for good cause:
(a) Failure to raise a particular 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.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0015 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
As used in these rules, unless the context requires otherwise:
(1) "Board" means the State Board of
			 Tax Practitioners.
(2) "Branch
			 Office" means an office or other place of business where clients would normally
			 or usually contact a licensee.
(3)
			 "Client" means a person for whom a licensee performs or agrees to perform
			 professional services for valuable consideration and the services are related
			 directly or indirectly to the client's personal income taxes.
(4) "Confidential Information" means
			 information furnished to a licensee for, or in connection with, the preparation
			 of an income tax return.
(5)
			 "Designated Consultant" means a Licensed Tax Consultant who is the responsible
			 individual at each tax preparation business and whose responsibilities include
			 the supervision of the preparation of all personal income tax returns for
			 another and for valuable consideration.
(6) "Licensee" means a Licensed Tax
			 Consultant, Licensed Tax Preparer, or any person, corporation, firm or
			 partnership falling within the scope of ORS
			 673.605 to
			 673.735.
(7) "Resident Consultant" means the Licensed
			 Tax Consultant who is physically present to conduct and carryout his/her duties
			 in the principal or branch office.
(8) "Tax Consultant or Tax Preparer Practice"
			 and a licensee's "professional practice" means any service performed or
			 supervised by the licensee for a client, including any advice or recommendation
			 made by the licensee to the client, when it is related directly or indirectly
			 to the client's personal income tax return, whether or not the licensee also
			 prepares the client's personal income tax returns.
(9) "Tax Preparation Business" means a sole
			 proprietorship, partnership, corporation or other entity that offers personal
			 income tax preparation services to the public, for valuable consideration,
			 whether operated under an individual's own name or under an assumed business or
			 corporate name, and including tax preparation businesses operated on a full- or
			 part-time basis.
(10) "Valuable
			 Consideration", as used in ORS
			 673.615 and OAR chapter 800,
			 means a benefit that accrues to a person as a result of preparing, advising, or
			 assisting in the preparation of personal income tax returns for others, or
			 offering to perform such services. Valuable consideration need not be
			 translatable into dollars and cents.
Stat. Auth.: ORS
				  670.310(1)
				  & 673.730(10)
Stats. Implemented: ORS
				  673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0017 - Incompetence and Negligence

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				673.700(3):
(1) A licensee is incompetent when
			 he/she has engaged in conduct where a lack of ability, fitness, or knowledge to
			 perform his/her professional functions is evident.
(2) A licensee is negligent when he/she has
			 engaged in conduct detrimental to the client.
Stat. Auth.: ORS
				  670.310(1)
				  & 673.730(10)
Stats. Implemented: ORS
				  673.700(3)
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0020 - Confidential Information

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 licensee shall not disclose any confidential information obtained in the course
			 of 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.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0025 - Integrity and Objectivity

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 licensee shall not knowingly misrepresent facts while preparing, assisting, or
			 advising in the preparation of income tax returns. A licensee may resolve doubt
			 in favor of a client if there is reasonable support for the position.
(2) A licensee who finds that a
			 client has made an error or omitted information or related material required on
			 an income tax return shall promptly advise the client of such error or
			 omission.
(3) A licensee shall not
			 arrange for or permit a client's individual income tax refund check to be
			 mailed or made payable to the licensee at any time, for any purpose.
(4) Commissions earned for additional
			 personal services by the licensee, such as real estate, insurance, investment,
			 and securities sales, may be earned if the licensee also holds any license,
			 permit, or registration required by law to perform the services. A licensee
			 shall disclose in writing that he/she will be compensated for other personal
			 services. The client will acknowledge receipt of the disclosure in writing.
(5) Fees in connection with
			 preparation of tax returns must be stated separately from, and in addition to,
			 any other professional services provided.
(6) A licensee shall, upon written request by
			 a client, make available or return within a reasonable time to the client,
			 personal papers or source material in the manner furnished to the licensee by
			 the client;
(a) A licensee who has provided a
			 tax return to a client shall, upon written request by the client, make
			 available within a reasonable time to the client, copies of depreciation
			 schedules that support the return;
(b) A licensee is not required to furnish
			 records to a client more than once under this subsection.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0030 - Accountability

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A Licensed Tax
			 Consultant or registered tax preparation business shall only allow persons to
			 practice in the consultant's or tax preparation business name who are licensed
			 as tax consultants, tax preparers, or as described in ORS
			 673.610.
(2) A Licensed Tax Consultant shall not
			 permit the use of the consultant's license to enable others to establish and
			 carry on a business for the preparation of personal income tax returns wherein
			 the consultant's only interest is the receipt of a fee for use of the
			 consultant's license and the Licensed Tax Consultant does not provide
			 supervision of the tax preparation activities as defined in OAR
			 800-025-0050.
(3) A Licensed Tax
			 Consultant or a Licensed Tax Preparer shall state or imply that a Licensed Tax
			 Preparer preparing tax returns to which the consultant's license number or tax
			 preparation business information is affixed is:
(a) Fully subject to the supervision of the
			 Licensed Tax Consultant or registered tax preparation business; as defined in
			 OAR 800-025-0050; or
(b) Acting as
			 agent of the Licensed Tax Consultant or registered tax preparation
			 business.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0035 - Contingent Fees

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  673.605 - 674.740
Stats. Implemented: ORS Ch
				  673
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0040 - Identification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A licensee
			 shall include 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 the licensee who substantially prepared
			 the return(s) (licensee's name) on all federal and state personal income tax
			 returns or electronic filing documents prepared by the licensee. This should be
			 in addition to all other data required by the Internal Revenue Service,
			 Department of Revenue, and State Board of Tax Practitioners. Office copies are
			 exempt from this requirement.
(2)
			 The 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)
				  & 673.605 - 673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0041 - Address and Telephone

Current through Register Vol. 63, No. 7, July 1, 2024
Licensees must file with the Board their current mailing
				address, residence address, e-mail address and telephone number(s). In
				addition, licensees and non-licensed business owners must file with the Board
				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. Whenever any of the information required in this section changes,
				the licensee must notify the Board in writing within 15 business days.
Statutory/Other Authority: ORS
				  673.310(1),
				  673.730(7)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.730(7)
				  & 673.605 - 673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0042 - Communications

Current through Register Vol. 63, No. 7, July 1, 2024
A licensee must, when requested, respond in writing to
				communications from the Board within 15 business days of the mailing of such
				communications to the address furnished to the Board by licensee.
Statutory/Other Authority: ORS
				  673.310(1),
				  673.730(7)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.730(7)
				  & 673.605 - 673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0045 - Experience and Competence

Current through Register Vol. 63, No. 7, July 1, 2024
A licensee must not prepare tax returns or give advice that is
				outside the field of the licensee's experience and competence without the
				assistance of a person who is competent in the area of concern.
Statutory/Other Authority: ORS
				  673.310(1),
				  673.730(7)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.730(7)
				  & 673.605 - 673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 10 - CODE OF PROFESSIONAL CONDUCT › Section 800-010-0050 - Advertising and Solicitation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As
			 used in this rule, "advertise" and "advertising" means any form of printed,
			 broadcast, or electronic material that makes known professional income tax
			 services. This includes, but is not limited to, business cards and stationery,
			 and all web and e-commerce advertising of an individual or tax preparation
			 business. Promotional items and other items of
de minimis
value are exempt from this requirement.
(2) No licensee or tax preparation business
			 shall advertise or solicit clients in a false, fraudulent, deceptive or
			 misleading manner.
(3) All
			 advertising must include either the name of a firm that has complied with ORS
			 673.643 or the name of the firm's Designated Licensed Tax Consultant.
(a) Only a person holding a valid Tax
			 Consultant's License may use the designation "L.T.C.", "LTC" or the titles
			 "Licensed Tax Consultant" or "Tax Consultant."
(b) Only a person holding a valid Tax
			 Preparer's License may use the designation "L.T.P.", "LTP" or the title
			 "Licensed Tax Preparer".
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 15 - EDUCATION › Section 800-015-0005 - Basic Education

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Only
			 an accredited college/university, educational service district (ESD), private
			 career school, or a private firm that has met or is exempt from the licensure
			 requirements of the Oregon Higher Education Coordinating Commission (HECC) or a
			 private firm offering classes to only its own employees that is exempt from the
			 HECC requirements may act as a sponsor for the basic income tax
			 course.
(2) Sponsors shall apply
			 for course certification on a form provided by the Board.
(3) A basic course shall include:
(a) At least 80 classroom hours of basic
			 income tax preparation instruction. Training in or use of proprietary software
			 must not be included in the 80 hours. If the course is offered through
			 correspondence or online, it must be the equivalent of 80 classroom hours of
			 instruction;
(b) Instruction in
			 each of the subject areas specified in the Preparer Examination Index
			 maintained by the Board;
(c)
			 Sufficient working problems to instruct in the use of appropriate forms and
			 schedules; and
(d) A midterm and
			 final examination.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 15 - EDUCATION › Section 800-015-0010 - Continuing Education

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Except
			 for renewal of an initial license, a Licensed Tax Consultant or Licensed Tax
			 Preparer renewing a license shall attest on the renewal to have completed at
			 least 30 hours of acceptable continuing education since the last renewal date.
(2) Each licensee shall attest on
			 the renewal to, and shall provide sufficient detail (list) of, having
			 completed, within the 30 hour continuing education requirement, a minimum of
			 two (2) hours of acceptable continuing education in professional conduct and
			 ethics since the last renewal date. The two hours of acceptable continuing
			 education in professional conduct and ethics may be satisfied through any
			 professional conduct and ethics program that meets the general continuing
			 education requirements described in section (3) of this rule.
(3) Continuing education programs in
			 professional conduct and ethics required by subsection (2) of this rule are
			 eligible for continuing education credit if the program is offered by a sponsor
			 approved by the Board and includes information pertaining to at least one or
			 more of the following topics:
(a) Review of
			 Oregon Revised Statutes and Oregon Administrative Rules pertaining to the
			 preparation of individual income tax returns;
(b) Review of examples of issues or
			 situations that require an understanding of Federal or State statutes, rules,
			 and case law relevant to all licensees;
(c) Review of guidelines adopted by the
			 Internal Revenue Office of Professional Responsibility and policies outlined in
			 the Internal Revenue Treasury Department Circular 230;
(d) Review of the code of professional
			 conduct adopted by the Board and set forth in OAR chapter 800, division 010;
(e) Review of recent case law
			 pertaining to ethics and professional responsibilities for the licensed tax
			 consultant and tax preparer profession.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 15 - EDUCATION › Section 800-015-0015 - Continuing Education: Audit, Required Documentation and Sanctions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Board will
			 audit a select percentage of licensee records determined by the Board to verify
			 compliance with continuing education requirements.
(2) Licensees notified of selection for audit
			 of continuing education shall submit to the Board, within 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;
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 15 - EDUCATION › Section 800-015-0020 - Continuing Education Program Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(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 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 his/her 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.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 15 - EDUCATION › Section 800-015-0030 - Continuing Education and Basic Sponsor Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0015 - Application for Examination

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a) An application to take any tax preparer
			 or tax consultant examination offered by the Board must be filed with the Board
			 electronically or on forms prescribed and furnished by the Board.
(b) Each Board Examination Application must
			 be personally signed or electronically authorized by the applicant.
(c) Each Board Examination Application must
			 be accompanied by the appropriate Board Examination Application fee specified
			 in OAR 800-020-0025(1) or (2).
(d)
			 In addition to the Board Examination Application fee paid directly to the
			 Board, each applicant must also pay the Board Examination Application
			 Proctoring fee, in the amount specified in OAR 800-020-0025(22) or (23),
			 directly to the examination proctor.
(e) The Board Examination Application
			 Proctoring Fee, paid directly to the examination proctor, may not exceed the
			 Board Examination Application Proctoring Fee specified in OAR 800-020-0025(22)
			 and (23).
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0020 - Examinations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Licensing
			 examinations shall be scheduled as the Board deems appropriatebut no less than
			 once per year as required by ORS
			 670.350.
(2) Tax preparer and tax consultant
			 applicant's examination shall be submitted on Board-approved forms. Questions
			 shall be so constructed as to measure the applicant's knowledge of Oregon and
			 federal personal income tax law, theory and practice; the provisions of ORS
			 673.605 to
			 673.735 and the
			 Code of Professional Conduct. The tax consultant examination shall require a
			 higher standard of knowledge. Upon approval of exam eligibility, the Board will
			 email the applicant an approval notice. It is the applicant's responsibility to
			 contact the exam proctor to pay for and schedule the examination.
(3) A tax preparer applicant must have at
			 least a 75 percent grade or score on the entire examination to pass.
(4) A tax consultant applicant must have at
			 least a 75 percent grade or score on the entire examination to pass.
(5) An enrolled agent who is enrolled to
			 practice before the Internal Revenue Service, holding a valid Treasury card,
			 must have at least a 75 percent grade or score on the Consultant's State-Only
			 portion of the examination to pass.
(6) Pass or fail results, including scores,
			 of the examination shall be provided to each examination candidate,
			 electronically or in writing. Results will not be given by any other
			 means.
(7) No review of examination
			 questions by the applicant will be granted.
(8) An applicant who fails to pass the
			 examination shall be eligible for a succeeding examination upon making
			 application and payment of the examination fee and proctor fee. Eligibility is
			 good for 60 days from date of approval by the Board. Applicants may retest an
			 unlimited number of times during the 60-day period. Applicants who do not pass
			 within 60 days must reapply with the Board.
(9) A tax preparer applicant must re-take the
			 Basic Course if, after two (2) years from Basic Course completion date, the
			 applicant has not yet passed the preparer examination.
(10) An applicant who passes an examination
			 must apply for licensing within 60 days from the examination date. If
			 application for license is not made within 60 calendar days, the applicant must
			 retake the examination, unless there are verifiable circumstances beyond the
			 reasonable control of the applicant, subject to the discretion of the
			 Board.
Publications: Publications referenced are available from the
				  agency.
Statutory/Other Authority: ORS
				  673.310(1)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.625-673.640
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0022 - Examination Conduct; Disqualification

Current through Register Vol. 63, No. 7, July 1, 2024
(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 or proctoring site 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.