|§ 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.