35 chapters · 1,789 sections in this title.
ORS 673.725 State Board of Tax Practitioners; term; qualification
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(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…
ORS 673.730 Powers of board; rules
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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…
ORS 673.732 Cease and desist orders
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(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…
ORS 673.735 Civil penalties
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(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…