Accountants

ORS 673.667
Inactive status

  • application
  • renewal
  • reactivation
  • revocation or suspension
  • prohibition
  • rules


(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 (Fees). No proof that the continuing education required by ORS 673.655 (Continuing education requirement) 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 (Fees), 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)

No person whose license is inactive shall act as a tax consultant or as a tax preparer. [1975 c.464 §25; 1985 c.559 §8]
§§ 673.605 to 673.710

Atty. Gen. Opinions

Application of tax consultant licensing to persons enrolled to practice before federal Internal Revenue Service, (1991) Vol 46, p 438

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94


Source

Last accessed
Jun. 26, 2021