{"data":{"id":"us-or/ors-673.820","jurisdiction":"us-or","citation":"ORS 673.820","heading":"Prohibitions.","body":"An exchange facilitator may not knowingly:\n      (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;\n      (2) Fail to account within a reasonable time for moneys or property in the exchange facilitator’s possession that belongs to another person;\n      (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\n      (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.","path":["17 - Occupations","52. Occupations and Professions","Chapter 673 — Accountants; Other Tax Professionals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors673.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:17Z","sha256":"d372bd9c53bec3483dd215da689bfd06c1fd91721cf7f7c8d58f19720bd4d34d","source_id":"us-or","stale":false,"prev":"us-or/ors-673.815","next":"us-or/ors-673.825"},"notice":"GroundRules: Original legal text. Not legal advice."}