Oregon § 673.820 Prohibitions

Oregon Statutes

§ 673.820 — Prohibitions

Oregon § 673.820

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.820 (Prohibitions) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 673.820 (2026).

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 circumst

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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.