Oregon Statutes 673.663 – Use of title tax consultant
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(1) An individual may not assume or use the title or designation ‘tax consultant’ unless the person is licensed as a tax consultant under ORS § 673.605 to 673.740.
Terms Used In Oregon Statutes 673.663
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) A sole proprietorship, partnership, corporation or other legal entity may not assume or use the title or designation ‘tax consultant’ unless the entity is in compliance with ORS § 673.643. [1991 c.297 § 2]
[1973 c.387 § 12; repealed by 1975 c.464 § 26]