Chapter 273
AN ACT
HB 2240
Relating to authority of State Board of Tax Practitioners; amending ORS
673.685 and 673.730; limiting expenditures; and declaring an emergency.
Be It Enacted by the People of
the State of
SECTION 1. ORS 673.685 is amended to read:
673.685. (1) [The fees for licenses and registrations
issued, renewed, reactivated or otherwise, and for
examinations under ORS 673.605 to 673.740 shall be prescribed by] The State
Board of Tax Practitioners [but shall not
exceed the following] shall adopt by rule fees for:
[(1)] (a) [For]
Application for examination for a tax consultant’s license[, $70].
[(2)] (b) [For]
Application for examination for a tax preparer’s license[, $40].
[(3)] (c) [For]
Issuance or renewal of a tax consultant’s license[, $75].
[(4)] (d) [For]
Issuance or renewal of a tax preparer’s license[, $65].
[(5)] (e) [For]
Issuance or renewal of a tax consultant’s inactive license[, $50].
[(6)] (f) [For]
Issuance or renewal of a tax preparer’s inactive license[, $35].
[(7)] (g) [For]
Reactivation of a tax consultant’s inactive license[, $75; for] or reactivation of a
tax preparer’s inactive license[, $65].
[(8)] (h) [For]
Restoration of lapsed license[, $25].
[(9)] (i) [For]
Issuance or replacement of a duplicate license[, $10].
[(10)] (j) [For]
Issuance of a replacement or duplicate tax consultant certificate[, $15].
[(11)] (k) [For]
Registration or registration renewal for a sole proprietorship, partnership,
corporation or other legal entity[, $95].
[(12)] (L) [For]
Issuance or renewal of a combined tax consultant’s or tax preparer’s license
and registration for a sole proprietorship, partnership, corporation or other
legal entity[, $120]. Eligibility for
a combined license shall be determined under rules adopted by the board.
[(13)] (m) [For]
Annual registration of a branch office of a sole proprietorship, partnership,
corporation or other legal entity[, $5].
(2) The fees
established by the State Board of Tax Practitioners under this section are
subject to the prior approval of the Oregon Department of Administrative
Services and, if their adoption occurs between regular sessions of the
Legislative Assembly, a report to the Emergency Board. The fees may not exceed
the cost of administering the regulatory program of the State Board of Tax
Practitioners pertaining to the purposes for which the fees are established, as
authorized by the Legislative Assembly within the board’s budget, as that
budget may be modified by the Emergency Board.
SECTION 2. ORS 673.730 is amended to read:
673.730. The State Board
of Tax Practitioners shall have the following powers, in addition to the powers
otherwise granted by ORS 673.605 to 673.740, and shall have all powers
necessary or proper to carry the granted powers into effect:
(1) To determine
qualifications of applicants for licensing as a tax consultant or a tax
preparer in this state; to cause examinations to be prepared, conducted and
graded; and to issue licenses to qualified applicants upon their compliance
with ORS 673.605 to 673.740 and the rules of the board.
(2)(a) To restore the
license of any tax consultant or preparer whose license has been suspended or revoked.
(b) The power of the
board to suspend any license under ORS 673.700 includes the power to restore:
(A) At a time certain;
or
(B) When the person
subject to suspension fulfills conditions for reissuance set by the board.
(c) The power of the
board to restore a license under paragraph (a) of this subsection specifically
includes the power to restore a license suspended or revoked for the reason
that the person has been convicted of a crime. In making a determination to
restore a license, the board shall consider the relationship of the facts which
supported the conviction to the code of professional conduct and all
intervening circumstances in determining the fitness of the person to receive
or hold a tax consultant’s or tax preparer’s license.
[(3) To prescribe fees, subject to ORS 673.685, and to collect fees.]
[(4)] (3) To investigate alleged
violations of ORS 673.605 to 673.740, or any rule or order adopted thereunder.
The board may keep information gathered pursuant to an investigation by the
board confidential until there is a final order or determination by the board,
unless disclosure is considered necessary by the board for the investigation or
prosecution of an alleged violation of ORS 673.605 to 673.740, or any rule or
order adopted thereunder. The board may keep personal financial information
gathered pursuant to an investigation by the board confidential after a final
order or determination by the board, unless disclosure is considered necessary
by the board for the investigation or prosecution of an alleged violation of
ORS 673.605 to 673.740, or any rule or order adopted thereunder. For purposes
of this subsection, personal financial information includes but is not limited
to tax returns.
[(5)] (4) To enforce the provisions
of ORS 673.605 to 673.740 and to exercise general supervision over tax
consultant and tax preparer practice.
[(6)] (5) To issue an order directed to a person to cease and
desist from any violation or threatened violation of ORS 673.615, 673.643,
673.705 or 673.712, or any rule or order adopted thereunder, if the board has
reason to believe that a person has been engaged, is engaging or is about to
engage in any violation of ORS 673.615, 673.643, 673.705 or 673.712, or any
rule or order adopted thereunder.
[(7)] (6) To assess civil penalties within a cease and desist
order issued under subsection [(6)] (5)
of this section if the board has reason to believe that a person has been
engaged or is engaging in any violation of ORS 673.615, 673.643, 673.705 or
673.712, or any rule or order adopted thereunder. The
civil penalty may not exceed $5,000 per violation.
[(8)] (7) To formulate a code of
professional conduct for tax consultants and tax preparers.
[(9)] (8) To assess against the licensee or any other person
found guilty of violating any provision of ORS 673.605 to 673.740, or any rule
or order adopted thereunder, in addition to any other sanctions, the costs
associated with the disciplinary or other action taken by the board.
[(10)] (9) To order that any person who has engaged in or is
engaging in any violation of ORS 673.605 to 673.740, or any rule or order
adopted thereunder, shall offer to rescind and pay restitution to anyone harmed
by the violation who seeks rescission.
(10) To adopt rules
pursuant to ORS chapter 183 necessary to carry out the provisions of ORS
673.605 to 673.740.
SECTION 3. Notwithstanding any other law limiting
expenditures, the limitation on expenditures established by section 1, chapter
108, Oregon Laws 2007 (Enrolled House Bill 5045), for the biennium beginning
July 1, 2007, as the maximum limit for payment of expenses from fees, moneys or
other revenues, including Miscellaneous Receipts, but excluding lottery funds
and federal funds, collected or received by the State Board of Tax
Practitioners, is increased by $100,549.
SECTION 4. This 2007 Act being necessary for the
immediate preservation of the public peace, health and safety, an emergency is
declared to exist, and this 2007 Act takes effect on its passage.
Approved by the Governor June 1, 2007
Filed in the office of Secretary of State June 1, 2007
Effective date June 1, 2007
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