§ 673.725 State Board of Tax Practitioners; term; qualification
§ 673.730 Powers of board; rules
§ 673.732 Cease and desist orders
§ 673.735 Civil penalties
§ 673.740 Educational program as remedy

Terms Used In Oregon Statutes > Chapter 673 > Tax Consultants and Tax Preparers > State Board of Tax Practitioners

  • 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
  • Conviction: A judgement of guilt against a criminal defendant.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100