Oregon Statutes 673.645 – Renewal of licenses; restoration of lapsed license; rules
(1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS § 673.655.
Terms Used In Oregon Statutes 673.645
- 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
(2) At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due.
(3) Any license that is not renewed within 15 days after the annual renewal date shall lapse.
(4) The board may restore any lapsed license upon payment to the board of all past unpaid renewal fees and a fee for restoration of a lapsed license that shall be provided under ORS § 673.685 and upon proof of compliance with any continuing education requirements that may be adopted by the board by rule. [1973 c.387 § 8; 1975 c.464 § 12; 1977 c.873 § 7; 1985 c.559 § 6; 1999 c.411 § 1; 2003 c.29 § 1]
[1973 c.387 § 9; repealed by 1975 c.464 § 26]
[1975 c.464 § 14; repealed by 1977 c.842 § 21 and 1977 c.873 § 26]