Oregon Statutes 673.685 – Fees; rules
(1) The State Board of Tax Practitioners shall adopt by rule fees for:
Terms Used In Oregon Statutes 673.685
- 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.
(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. 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. [1973 c.387 § 16; 1975 c.464 § 19; 1985 c.377 § 2; 1987 c.59 § 3; 1991 c.138 § 2; 1991 c.187 § 8; 1997 c.260 § 1; 2001 c.84 § 1; 2007 c.273 § 1; 2023 c.602 § 15]