Title 52, Occupations and Professions

(1) The State Board of Tax Practitioners may issue a certificate to a person who qualifies as a registered tax aide if the individual: (a) Submits an application in the manner prescribed by the board; (b) Is 18 years of age or older; (c) Has earned at least a high school diploma …

(1) Each year a person shall renew a registered tax aide certificate at a time designated by the State Board of Tax Practitioners. (2) A person renewing a certificate shall: (a) Submit an application to the board before the expiration date of the certificate; (b) Pay the renewal …

Each tax consultant, tax preparer and registered tax aide shall display the license or certificate issued to the tax consultant, tax preparer and registered tax aide in accordance with rules adopted by the State Board of Tax Practitioners. [1973 c.387 §11; 1975 c.464 §18; 2025 c.…

(1) An individual may not assume or use the title or designation “tax consultant” unless the person is licensed as a tax consultant under ORS 673.605 to 673.740. (2) A sole proprietorship, partnership, corporation or other legal entity may not assume or use the title or designati…

(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 gra…

(1) The State Board of Tax Practitioners shall adopt by rule fees for: (a) Application for examination for a tax consultant’s license. (b) Application for examination for a tax preparer’s license. (c) Issuance or renewal of a tax consultant’s license. (d) Issuance or renewal of a…

(1) Except as provided in this section, every person licensed as a tax consultant shall keep records of all personal income tax returns prepared by the person, or in the preparation of which advice or assistance of the person has been given. The records of the returns shall be ke…

(1) The acceptance by a nonresident of a license as tax consultant or a tax preparer shall be considered equivalent to the appointment by the nonresident of the Secretary of State as attorney upon whom may be served any summons, process or pleading in any action or suit against t…

The lapsing, expiration, suspension or revocation of a license or certificate by operation of law or by order of the State Board of Tax Practitioners or by decision of a court of law, or the voluntary surrender of a license by a licensee or a certificate by a certificate holder, …

The State Board of Tax Practitioners may refuse to issue or renew a tax consultant or preparer’s license, or may suspend or revoke a tax consultant or preparer’s license, or may reprimand any person licensed as a tax consultant or tax preparer for: (1) Violation of ORS 673.615, 6…

The State Board of Tax Practitioners may refuse to issue or renew or may suspend or revoke a registered tax aide’s certificate or may reprimand any person who is a registered tax aide for: (1) Violation of ORS 673.615 (3) or 673.705. (2)(a) Conduct resulting in a conviction of a …

It is unlawful for any person to: (1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide. (2) Represent that the person is licensed as a tax consultant or a tax prepar…

(1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Practitioners a copy of that portion of the return that shows: (a) The name, business name and address of the preparer; (b) The date…

(1) Prior to a taxpayer’s completion of an application for a refund anticipation loan, the facilitator shall clearly disclose in writing to the taxpayer on a form separate from the application: (a) A listing or table of refund anticipation loan fees and the annual percentage rate…

(1) A unit of a local government, as defined in ORS 174.116, may not adopt any rule, regulation, code or ordinance to restrict or limit any requirements under ORS 673.605 to 673.740 relating to refund anticipation loans. (2) ORS 673.605 to 673.740 supersede and preempt any rule, …

(1) There is created a State Board of Tax Practitioners. The board shall consist of seven members who shall be appointed by the Governor. (2) The term of office for each member shall be three years and no member shall be eligible for appointment to more than three terms of office…

The State Board of Tax Practitioners shall have the following powers, in addition to the powers otherwise granted by ORS 673.605 to 673.740, and shall have all powers necessary or proper to carry the granted powers into effect: (1) To determine qualifications of applicants for li…

(1) Except as provided in ORS 183.745, upon entry of a cease and desist order under ORS 673.605 to 673.740, the State Board of Tax Practitioners shall promptly give appropriate notice of the cease and desist order as provided in this section. The notice shall state that a hearing…

(1) Any person who violates any provision of ORS 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each viola…

Under appropriate circumstances, as a further remedy in a proceeding which may or may not result in imposition of a civil penalty under ORS 673.735 or in cancellation, suspension, revocation or refusal to renew a tax consultant’s or preparer’s license, the State Board of Tax Prac…

As used in ORS 673.800 to 673.825: (1) “Affiliate” means a person that controls, is controlled by or is under common control with another person, directly or indirectly. (2) “Client” means a taxpayer that enters into an agreement with an exchange facilitator for services. (3) “Ex…

(1) When a change in control occurs for an exchange facilitator, the exchange facilitator within 10 business days after the change in control becomes effective shall notify the exchange facilitator’s clients with relinquished property located in this state or for which the exchan…

(1) An exchange facilitator shall at all times: (a) Maintain one or more fidelity bonds that are issued by a corporate surety authorized to do business in this state in an aggregate amount of not less than $1 million; (b) Deposit with a financial institution in an interest-bearin…

(1) An exchange facilitator shall act as a custodian for all exchange funds and shall invest the exchange funds only in investments that: (a) Meet a prudent investor standard; and (b) Satisfy the investment goals of liquidity and preservation of principal. (2) An exchange facilit…

An exchange facilitator may not knowingly: (1) Make a materially false statement, material misrepresentation or material statement intended to mislead a client or another person concerning an exchange conducted under 26 U.S.C. 1031, or continue a course of material misrepresentat…

(1) A person that claims to have suffered damage because an exchange facilitator violated a provision of ORS 673.815 or 673.820 has a right of action on the bonds or deposits described in ORS 673.810. An action under this subsection does not limit the remedies available to the pe…

(1) Violation of any of the provisions of ORS 673.310, 673.320, 673.345 or 673.350 is a Class A misdemeanor. Whenever the Oregon Board of Accountancy has reason to believe that any person is liable to punishment under this subsection it may certify the facts to the Attorney Gener…