Or. Rev. Stat. § 673.820
Prohibitions
Oregon · Oregon Revised Statutes Chapter 673 — Accountants; Other Tax Professionals · Status: effective
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- Or. Rev. Stat. § 673.820, Prohibitions, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2525223
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Full text
An exchange facilitator may not knowingly:
(1) Make a materially false statement, material misrepresentation or material statement intended to mislead a client or another person concerning an exchange conducted under 26 U.S.C. 1031, or continue a course of material misrepresentation through advertising or otherwise;
(2) Fail to account within a reasonable time for moneys or property in the exchange facilitator’s possession that belongs to another person;
(3) Engage in conduct that constitutes fraud or dishonesty or commit a crime involving fraud, misrepresentation, deceit, embezzlement, misappropriation of funds, robbery or theft; or
(4) Materially fail to fulfill the exchange facilitator’s contractual duty to deliver moneys or property to a client, unless the failure results from circumstances beyond the exchange facilitator’s control.