Or. Admin. Code § 800-030-0050

Current through Register Vol. 64, No. 1, January 1, 2025

Section 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, 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 and addresses of active 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) 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 meeting 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.

Or. Admin. Code § 800-030-0050

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. 2/1/2015; BTP 1-2019, amend filed 09/20/2019, effective 10/1/2019

Statutory/Other Authority: ORS 192.440, 670.310(1) & 673.730(10)

Statutes/Other Implemented: ORS 192.440