Materials and services available to the public and licensees through the Tax Board may be obtained or purchased as follows:

1. (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. (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. (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. (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. (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. (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. (7) Persons who want to obtain copies of the following records may learn the charge for them by contacting the Board office:

   1. (a) A list of names and addresses of active Oregon State Registered Tax Preparation Businesses and branches;
   2. (b) A list of records, regardless of whether status is active, inactive, expired or archived;
   3. (c) One (1) or more photocopies of any Board document or portion thereof;
   4. (d) Copies of Board meeting minutes or committee meeting minutes/reports.
8. (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. (9) The following fees apply to requests for the following types of public records, information, and services provided by the Board:

   1. (a) Fee for a list of current licensees, which includes license number, name, and mailing address is $25.
   2. (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.
   3. (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.

   4. (d) Fee for Board/committee meeting materials available to the public is:

      1. (A) $10 per Board/committee meeting minutes.
      2. (B) $5 per Board/committee notice and agendas.
   5. (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.
   6. (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