(1) A person may not prepare or advise or assist in the preparation of personal income tax returns for another and for valuable consideration or represent that the person is so engaged unless the person is licensed as a tax consultant under ORS 673.605 to 673.740.
(2) A tax preparer may prepare or advise or assist in the preparation of tax returns only under the supervision of a tax consultant, or a person described in ORS 673.610 (2) or (4), and subject to such conditions and limitations as the State Board of Tax Practitioners by rule may impose.
(3) A person may not be a facilitator of a refund anticipation loan without first being issued a license as a tax consultant or tax preparer under ORS 673.640. [1973 c.387 §2; 1975 c.464 §6; 1977 c.100 §4; 2005 c.331 §5]
Structure 2021 Oregon Revised Statutes
Chapter 673 - Accountants; Other Tax Professionals
Section 673.010 - Definitions for ORS 673.010 to 673.465; rules.
Section 673.015 - Statement of public interest in regulating practice of accountancy.
Section 673.050 - General qualifications for candidates for C.P.A. examination; rules.
Section 673.060 - C.P.A. and public accountant examination; scope; conduct; fee; rules.
Section 673.075 - Credit for examination sections taken in other states.
Section 673.100 - License as public accountant; application; rules; fee.
Section 673.103 - Public accountant audits prohibited; exception.
Section 673.150 - Permits to engage in practice of public accountancy; permit renewals; fees; rules.
Section 673.153 - Holders of licenses issued by other states; fees.
Section 673.160 - Registration of business organizations; exceptions; fees; rules.
Section 673.165 - Continuing education; types of programs; hours; waiver; rules.
Section 673.170 - Disciplinary actions; grounds; investigations; costs; orders; rules.
Section 673.210 - Reissuance of revoked or suspended licenses.
Section 673.220 - Inactive status; conditions; rules; roster; fees.
Section 673.325 - Statement allowed without permit or authorization.
Section 673.345 - Payment or acceptance of commissions; contingent fees; referral fees; rules.
Section 673.360 - Injunctions.
Section 673.385 - Disclosure of client information prohibited; exceptions.
Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints.
Section 673.605 - Definitions for ORS 673.605 to 673.740.
Section 673.610 - Application of ORS 673.605 to 673.740.
Section 673.615 - Prohibited acts; preparation of tax returns; refund anticipation loans.
Section 673.625 - Qualifications for tax consultant and tax preparer; examination.
Section 673.640 - Issuance of licenses.
Section 673.645 - Renewal of licenses; restoration of lapsed license; rules.
Section 673.655 - Continuing education requirement; waiver.
Section 673.663 - Use of title "tax consultant."
Section 673.685 - Fees; rules.
Section 673.690 - Tax consultant’s records.
Section 673.695 - Secretary of State as agent for service of process against nonresident; fee.
Section 673.700 - Disciplinary action; grounds.
Section 673.705 - Prohibited acts.
Section 673.712 - Refund anticipation loan disclosures.
Section 673.715 - Local government regulation of refund anticipation loans prohibited; preemption.
Section 673.725 - State Board of Tax Practitioners; term; qualification.
Section 673.730 - Powers of board; rules.
Section 673.732 - Cease and desist orders.
Section 673.735 - Civil penalties.
Section 673.800 - Definitions for ORS 673.800 to 673.825.
Section 673.805 - Notice required upon change in control.
Section 673.810 - Duty to maintain bonds or deposits; duty to maintain insurance or deposits.
Section 673.815 - Custodial duties; standards.
Section 673.820 - Prohibitions.