800-030-0025
Civil Penalties

(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.

Statutory/Other Authority: ORS 673.310(1), 673.730(10) & 673.735
Statutes/Other Implemented: ORS 673.735 & 673.700
History:
BTP 27-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
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 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 3-2004, f. 10-11-04 cert. ef. 11-1-04
BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04
BTP 1-2003, f. & cert. ef. 9-23-03
Reverted to BTSE 1-1998, f. & cert ef 9-3-98
BTSE 1-2002(Temp), f. & cert. ef. 8-6-02 thru 1-1-03
BTSE 1-1998, f. & cert ef 9-3-98
TSE 1-1985, f. & ef. 1-15-85

800-030-0030
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.

Statutory/Other Authority: ORS 670.310(1), 670.730(3) & 670.730(10)
Statutes/Other Implemented: ORS 673.730(3), 673.705-673.740 & 673.990(2)
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 1-2011, f. 1-24-11, cert. ef. 2-1-11

800-030-0035
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.]

Statutory/Other Authority: ORS 670.300, 670.304, 670.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 670.300, 673.730, 673.705-673.740 & 673.990(2)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0085
TSE 8, f. & ef. 5-19-76

800-030-0045
Board Meeting Minutes

Minutes of all Board meetings shall be recorded and maintained in the Board Office. Copies may be purchased at cost.

Statutory/Other Authority: ORS 192.650, 670.300, 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 670.300, 673.705-673.740 & 673.990(2)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0080
TSE 8, f. & ef. 5-19-76

800-030-0050
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, the Oregon State Registered 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. The 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 and addresses of active Oregon State Registered Tax Preparation Businesses and branches;

(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) Charges for records may be waived or substantially reduced if the request is in the public’s interest, pursuant to ORS 192.440(4) and (5).

(9) 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, and mailing address is $25.

(b) Fee for a monthly subscription to a list of current licensees is $120 per year. Lists provided between the first (1st) and tenth (10th) of each month.

(c) Fee for duplicates of digital 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 meeting minutes.

(B) $5 per Board/committee notice and agendas.

(e) Fee for a multiple record search, including duplicating of documents, is labor at an hourly rate of thirty dollars ($30), per page duplicating five cents (0.05), mailing costs, and any Department of Justice costs that may need to be incurred.

(f) Fee for making general photocopies is labor at an hourly rate of twenty five ($25), per page duplicating five cents (0.05), mailing costs, and any Department of Justice costs that may need to be incurred.

Statutory/Other Authority: ORS 192.324, 670.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 192.324
History:
BTP 28-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
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 3-2004, f. 10-11-04 cert. ef. 11-1-04
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
BTSE 1-1999, f. & cert. ef. 11-23-99
TSE 6-1990, f. & cert. ef. 5-3-90
TSE 5-1986, f. & ef. 10-6-86