(1) Civil Penalty Ranges. Pursuant to ORS 673.735, a civil penalty in the following range shall be assessed for each violation of the following statutes and rules:
NOTE: The Board has determined that the gravity of the following types of violations warrant at least the following minimum civil penalties for each violation committed.
(2) Civil Penalty Factors. Pursuant to ORS 673.735, the following factors shall be considered in determining the amount of civil penalty to assess for each violation above the minimum established under paragraph (1) of this rule or for violations not specified in paragraph (1):
(a) The previous record of the person in complying, or failing to comply, with ORS 673.605 to 673.740, or any rule or order adopted there under.
(b) The harm to the consumer as a result of the violation.
(c) The person’s knowledge of the statute, rule, or order violated. An intentional, reckless, or willful violation warrants a high civil penalty per violation.
(d) The person’s lack of cooperation with the Board.
(e) The seriousness of the violations committed.
(3) Daily Civil Penalty. Pursuant to ORS 673.735, the Board may impose civil penalties of not more than $5,000 for each violation of 673.605 to 673.740, or any rule adopted there under. In the case of violations of 673.615, 673.643, or 673.705(5), or OAR 800-010-0025(7) or 800-010-0042, the Board may consider each business day a person continues in violation following Board notification to be a separate violation.
(4) Civil Penalty Adjustment. The civil penalty amount to be imposed under this rule shall be lowered to an appropriate amount when the Board determines that the total civil penalties to be assessed against a person are grossly disproportionate to the seriousness of the violations committed.
[ED. NOTE: Tables referenced are not included in rule text. Click here for PDF copy of table(s).]
Stat. Auth.: ORS
Stats. Implemented: ORS 673.735
Hist.: TSE 1-1985, f. & ef. 1-15-85; BTSE 1-1998, f. & cert ef 9-3-98; BTSE 1-2002(Temp), f. & cert. ef. 8-6-02 thru 1-1-03; Administrative correction 4-16-03; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04; BTP 3-2004, f. 10-11-04 cert. ef. 11-1-04; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
Inspections, Evaluations and Investigations
(1) A business owner shall allow Board representatives to inspect or evaluate the business/branch office or conduct an investigation. Obstructing or hindering the normal progress of an investigation, inspection or evaluation; threatening or exerting physical harm; or enabling another individual or employee to impede an investigation, inspection or evaluation may result in disciplinary action.
(2) Business owners must contact the Board within five (5) business days unless extenuating circumstances exist to make any necessary arrangements for an inspection, evaluation, or to allow the Board to conduct an investigation if the Board has been unable to perform an inspection, evaluation, or conduct an investigation because the business was closed when visited.
Stat. Auth.: ORS 670.310(1) & 670.730(10)
Stats. Implemented: ORS 673.605 - 673.990
Hist.: BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
Board Meeting -- Rules of Procedure
(1) Board procedure shall be governed by Sturgis Standard Code of Parliamentary Procedure and rules adopted by the Board.
(2) There shall be an annual election of Chair and Vice-chair.
[Publications: Publications referenced are available from the agency.]
Stat. Auth.: ORS 673
Hist.: TSE 8, f. & ef. 5-19-76; TSE 1-1985, f. & ef. 1-15-85; Renumbered from 800-020-0085; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
Board Meeting Minutes
Minutes of all Board meetings shall be recorded and maintained in the Board Office. Copies may be purchased at cost.
Stat. Auth.: ORS 673
Hist.: TSE 8, f. & ef. 5-19-76; TSE 1-1985, f. & ef. 1-15-85; Renumbered from 800-020-0080
Obtaining Information and Purchasing Board-Provided Materials and Services
Materials and services available to the public and licensees through the Tax Board may be obtained or purchased as follows:
(1) In response to telephone requests, the Board office may provide the tax practitioner name, license number, whether the license is active or expired, tax preparation business location, business telephone number and whether a discipline record exists.
(2) A copy of the Oregon Revised Statutes Chapter 673 and Oregon Administrative Rules Chapter 800 may be provided upon request at no charge for the first request. A charge will be assessed for additional/multiple copies.
(3) All requests for any information other than that listed in sub-section (1) and (2) of this rule must be submitted in writing to the Board office.
(4) The Board may charge for copies of its records. The types of records that the Board can charge for copies includes, but is not limited to, such material as copies of certificate(s), license(s), registration(s), Board meeting materials that are available to the public, general information, duplicating requests requiring multiple records search, or the compiling and creation of official documents.
(5) Fees shall not exceed the Board’s actual costs for copying the record(s) requested including, but not limited to, the Board’s cost for locating, compiling, making available for inspection, obtaining legal, or other professional advice related to the request, reviewing the records in order to delete exempt material, supervising a person’s inspection of original records, preparing the copy in paper, audio, or electronic format, certifying documents as true copies, and delivery of such record(s).
(6) All fees assessed must be paid before public records are made available. Estimates/fees for processing requests for public records may be given when requested. Person(s) making the public records request is responsible for the actual costs regardless of the estimate.
(7) Persons who want to obtain copies of the following records may learn the charge for them by contacting the Board office:
(a) A list of names, addresses and places of tax preparation business for all licensed tax practitioners currently on file with the Agency:
(b) A list of records, regardless of whether status is active, inactive, expired or archived;
(c) One (1) or more photocopies of any Board document or portion thereof;
(d) Copies of Board meeting minutes or committee meeting minutes/reports.
(8) Advertising services provided by the Board for a fee which can be obtained by contacting the Board office:
(a) Advertising for help-wanted, sale of a tax preparation business, and tax related services, or products in the Board newsletter;
(b) Advertising of Tax Consultant or tax preparation business on the Board Web site. Licensees and tax preparation businesses must be in good standing with the Board to obtain and maintain this service.
(c) All advertising is subject to the review and approval of the Board.
(9) Charges for records may be waived or substantially reduced if the request is in the public’s interest, pursuant to ORS 192.440(4) & (5).
(10) The following fees apply to requests for the following types of public records, information, and services provided by the Board:
(a) Fee for a list of current licensees, which includes; license number, name, mailing address is $25.
(b) Fee for a monthly subscription to a list of current licensees is $120 per year. Lists provided between the 1st – 10th of each month.
(c) Fee for duplicates of tape recordings of Board meetings, disciplinary hearings, etc. that are available to the public are $5 each, plus labor at an hourly rate of $25, mailing costs, and any Department of Justice costs that may need to be incurred.
(d) Fee for Board /committee meeting materials, available to the public, is:
(A) $10 per Board /committee meetings’ minutes.
(B) $5 per Board /committee notice and agendas.
(e) Fees for advertising for help-wanted and tax related services or products in Board newsletter:
(A) $10 per 3 3/8 inch line or part line.
(B) $350 for a full page ad.
(C) $180 for a half page ad.
(D) $100 for a quarter page ad.
(E) $50 for a business card size ad.
(f) Fee for advertising of a tax consultant or tax preparation business or as an employee of a tax preparation business on the Board Web site:
(A) Name, business address (physical and e-mail), and phone is $10 per year per county.
(B) An additional $10 per county annual fee may be charged for a link to a tax preparation business related website.
(g) Fee for multiple records search including duplicating of documents is labor at an hourly rate of $30, per page duplicating .05 cents, mailing costs, and any Department of Justice costs that may need to be incurred.
(h) Fee for making general photocopies is labor at an hourly rate of $25, per page duplicating .05 cents, mailing costs, and any Department of Justice costs that may need to be incurred.
Stat. Auth.: ORS 192.440, 670.310(1)
Stats. Implemented: ORS 192.440
Hist.: TSE 5-1986, f. & ef. 10-6-86; TSE 6-1990, f. & cert. ef. 5-3-90; BTSE 1-1999, f. & cert. ef. 11-23-99; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 3-2004, f. 10-11-04 cert. ef. 11-1-04; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
State Archives • 800 Summer St. NE • Salem, OR 97310