Oregon § 673.645 Renewal of licenses; restoration of lapsed license; rules

Oregon Statutes

§ 673.645 — Renewal of licenses; restoration of lapsed license; rules

Oregon § 673.645

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.645 (Renewal of licenses; restoration of lapsed license; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 673.645 (2026).

Text

(1)Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS 673.655.

(2)At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due.

(3)Any license that is not renewed within 15 days after the annual renewal date shall lapse.

(4)The board may restore any lapsed license upon payment to the board of all past unpaid renewal fees and a fee for restoration of

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(1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS 673.655.
(2) At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due.
(3) Any license that is not renewed within 15 days after the annual renewal date shall lapse.
(4) The board may restore any lapsed license upon payment to the board of all past unpaid renewal fees and a fee for restoration of a lapsed license that shall be provided under ORS 673.685 and upon proof of compliance with any continuing education requirements that may be adopted by the board by rule.