(1) The State Board of Tax Practitioners shall license as a tax consultant or a tax preparer each applicant who:

Terms Used In Oregon Statutes 673.640

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

(a) Demonstrates to the satisfaction of the board fitness for a license;

(b) Pays to the board an initial license fee as provided under ORS § 673.685; and

(c) Has no disciplinary actions pending before the board.

(2) The board shall issue evidence of licensing to each person licensed. [1973 c.387 § 7; 1975 c.464 § 11; 1985 c.559 § 5; 2001 c.136 § 6]