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Oregon Revised Statutes Occupations and Professions § 673.685

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) The State Board of Tax Practitioners shall adopt by rule fees for:

(a) Application for examination for a tax consultant's license.

(b) Application for examination for a tax preparer's license.

(c) Issuance or renewal of a tax consultant's license.

(d) Issuance or renewal of a tax preparer's license.

(e) Issuance or renewal of a tax consultant's inactive license.

(f) Issuance or renewal of a tax preparer's inactive license.

(g) Reactivation of a tax consultant's inactive license or reactivation of a tax preparer's inactive license.

(h) Restoration of lapsed license.

(i) Issuance or replacement of a duplicate license.

(j) Issuance of a replacement or duplicate tax consultant certificate.

(k) Registration or registration renewal for a sole proprietorship, partnership, corporation or other legal entity.

(L) Issuance or renewal of a combined tax consultant's or tax preparer's license and registration for a sole proprietorship, partnership, corporation or other legal entity. Eligibility for a combined license shall be determined under rules adopted by the board.

(m) Annual registration of a branch office of a sole proprietorship, partnership, corporation or other legal entity.

(2) The fees established by the State Board of Tax Practitioners under this section are subject to the prior approval of the Oregon Department of Administrative Services and, if their adoption occurs between regular sessions of the Legislative Assembly, a report to the Emergency Board. The fees may not exceed the cost of administering the regulatory program of the State Board of Tax Practitioners pertaining to the purposes for which the fees are established, as authorized by the Legislative Assembly within the board's budget, as that budget may be modified by the Emergency Board.

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Cite this article: FindLaw.com - Oregon Revised Statutes Occupations and Professions § 673.685 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-52-occupations-and-professions/or-rev-st-sect-673-685/

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