Oregon § 673.667 Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules

Oregon Statutes

§ 673.667 — Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules

Oregon § 673.667

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.667 (Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; 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. § 673.667 (2026).

Text

(1)Whenever a tax consultant or tax preparer ceases to engage in the preparation or in advising or assisting in the preparation of personal income tax returns, the consultant or preparer may apply to the State Board of Tax Practitioners for inactive status. A license that is granted inactive status may be renewed upon payment of the license fee as provided under ORS 673.685. No proof that the continuing education required by ORS 673.655 has been fulfilled need be presented to the board for renewal of an inactive license.

(2)A license in inactive status may be reactivated upon payment of a reactivation fee, that shall be provided under ORS 673.685, and upon proof of compliance with such continuing education requirements as may be adopted by the board by rule.

(3)A license in inactive sta

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(1) Whenever a tax consultant or tax preparer ceases to engage in the preparation or in advising or assisting in the preparation of personal income tax returns, the consultant or preparer may apply to the State Board of Tax Practitioners for inactive status. A license that is granted inactive status may be renewed upon payment of the license fee as provided under ORS 673.685. No proof that the continuing education required by ORS 673.655 has been fulfilled need be presented to the board for renewal of an inactive license.
(2) A license in inactive status may be reactivated upon payment of a reactivation fee, that shall be provided under ORS 673.685, and upon proof of compliance with such continuing education requirements as may be adopted by the board by rule.
(3) A license in inactive status may be revoked or suspended by the board when conditions exist under which the board would have been authorized to revoke or suspend the license if it were active.
(4) A person whose license is inactive may not act as a tax consultant or as a tax preparer.
(5) A registered tax aide is ineligible for inactive status.