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
 
                         House Bill 2240
 
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 as
introduced.
 
  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.
 
                        A BILL FOR AN ACT
Relating to authority of State Board of Tax Practitioners;
  amending ORS 673.685 and 673.730.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 673.685 is amended to read:
  673.685. 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 - } :
  (1) For application for examination for a tax consultant's
license,   { - $70 - }  { +  $85 + }.
  (2) For application for examination for a tax preparer's
license,   { - $40 - }  { +  $50 + }.
  (3) For issuance or renewal of a tax consultant's license,
  { - $75 - }  { +  $95 + }.
  (4) For issuance or renewal of a tax preparer's license,
  { - $65 - }  { +  $80 + }.
  (5) For issuance or renewal of a tax consultant's inactive
license, $50.
  (6) For issuance or renewal of a tax preparer's inactive
license, $35.
  (7) For reactivation of a tax consultant's inactive license,
  { - $75; for reactivation of a tax preparer's inactive license,
$65 - }  { + $95 + }.
   { +  (8) For reactivation of a tax preparer's inactive
license, $80. + }
    { - (8) - }   { + (9) + } For restoration of lapsed license,
 { - $25 - }  { +  $35 + }.
    { - (9) - }   { + (10) + } For issuance or replacement of a
duplicate license, $10.
    { - (10) - }   { + (11) + } For issuance of a replacement or
duplicate tax consultant certificate, $15.
 
 
    { - (11) - }   { + (12) + } For registration or registration
renewal for a sole proprietorship, partnership, corporation or
other legal entity,   { - $95 - }  { +  $110 + }.
    { - (12) - }   { + (13) + } 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 - }  { +  $155 + }. Eligibility for a combined license
shall be determined under rules adopted by the board.
    { - (13) - }   { + (14) + } For annual registration of a
branch office of a sole proprietorship, partnership, corporation
or other legal entity,   { - $5 - }  { +  $10 + }.
  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) 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) To enforce the provisions of ORS 673.605 to 673.740 and to
exercise general supervision over tax consultant and tax preparer
practice.
  (6) 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) To assess civil penalties within a cease and desist order
issued under subsection (6) 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) To formulate a code of professional conduct for tax
consultants and tax preparers.
  (9) 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) 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.
   { +  (11) To adopt rules pursuant to ORS chapter 183 necessary
to carry out the provisions of ORS 673.605 to 673.740. + }
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