OAR 800-010-0035: Contingent Fees
Edition: Current OARD snapshotEffective: 2025-07-31Last verified: 2026-09-07
A licensee shall not render or offer to render income tax preparation services under an arrangement whereby no fee will be charged unless a specific finding or result is attained, or where the fee is otherwise contingent upon the findings or results of such services.
Official history and status
Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10)
Statutes/Other Implemented: ORS 673.730(7), 673.705 - 673.740 & 673.990(2)
History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2017, f. & cert. ef. 1-27-17 TSE 6, f. & ef. 1-5-76
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Official source: https://secure.sos.state.or.us/oard/