The Oregon Administrative Rules contain OARs filed through May 15, 2017







Notice of Proposed Rule

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.

Stat. Auth.: ORS 183.341(4)
Stats. Implemented: ORS 183.341(4)
Hist.: TSE 5, f. & ef. 12-4-75; TSE 4-1981, f. & ef. 8-13-81; TSE 2-1987, f. & ef. 10-2-87; TSE 1-1993, f. & cert. ef. 2-23-93; TSE 1-1995, f. & cert. ef. 5-5-95; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15


Contested Cases

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 183.341(1)(2)
Stats. Implemented: ORS 183.341(1)(2)
Hist.: TSE 1, f. 2-19-74, ef. 4-20-76; TSE 7, f. & ef. 4-20-76; Renumbered from 852-010-0005; TSE 2-1978, f. & ef. 3-27-78; TSE 1-1980, f. & ef. 4-17-80; TSE 1-1982, f. & ef. 3-22-82; TSE 1-1985, f. & ef. 1-15-85; TSE 1-1986, f. & ef. 7-14-86; TSE 2-1988, f. & cert. ef. 8-26-88; TSE 15-1991, f. & cert. ef. 12-20-91; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05


Assistance in Hearing

(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 183.452, 673.730(10)
Stats. Implemented: ORS 183, 183.452, 673.605–673.990
Hist.: TSE 7-1990, f. & cert. ef. 9-4-90; BTP 1-2003, f. & cert. ef. 9-23-03


Requiring an Answer to Charges as Part of Notices to Parties in Contested Cases

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 673.310(1), 673.730(10)
Stats. Implemented: ORS 183, 673.605–673.990
Hist.: BTSE 1-2001, f. & cert. ef. 4-19-01


Hearing Request and Answers: Consequences of Failure to Answer

(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.

Stat. Auth.: ORS 673.310(1), 673.730(10)
Stats. Implemented: ORS 183, 673.605–673.990
Hist.: BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use