74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 496
A-Engrossed
House Bill 2240
Ordered by the House April 13
Including House Amendments dated April 13
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore R.
Kulongoski for State Board of Tax Practitioners)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
Authorizes State Board of Tax Practitioners to adopt rules
pursuant to Administrative Procedures Act. { - Increases
maximum amount of fees that may be prescribed by board. - }
{ + Requires board to set fees by rule.
Increases limitation on biennial expenditures from fees, moneys
or other revenues, including Miscellaneous Receipts, but
excluding lottery funds and federal funds, collected or received
by board.
Declares emergency, effective on passage. + }
A BILL FOR AN ACT
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 Oregon:
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 ___, 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. + }
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