§ 673.625 Qualifications for tax consultant and tax preparer; examination
§ 673.630 Tax consultants application
§ 673.635 Tax preparers application
§ 673.637 Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees
§ 673.640 Issuance of licenses
§ 673.643 Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions
§ 673.645 Renewal of licenses; restoration of lapsed license; rules
§ 673.655 Continuing education requirement; waiver
§ 673.660 Licenses to be displayed
§ 673.663 Use of title tax consultant
§ 673.667 Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules
§ 673.685 Fees; rules
§ 673.690 Tax consultants records
§ 673.695 Secretary of State as agent for service of process against nonresident; fee
§ 673.697 Continuing authority of board
§ 673.700 Disciplinary action; grounds
§ 673.705 Prohibited acts
§ 673.710 Names of tax preparers and other information furnished by Department of Revenue; use of information

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

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • 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.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Violate: includes failure to comply. See Oregon Statutes 174.100
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.