§ 673.605 Definitions for ORS 673.605 to 673.740
§ 673.610 Application of ORS 673.605 to 673.740
§ 673.615 Prohibited acts; preparation of tax returns; refund anticipation loans

Terms Used In Oregon Statutes > Chapter 673 > Tax Consultants and Tax Preparers > Generally

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Fiduciary: A trustee, executor, or administrator.
  • Grantor: The person who establishes a trust and places property into it.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Testator: A male person who leaves a will at death.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.