2021 Oregon Revised Statutes
Chapter 673 - Accountants; Other Tax Professionals
Section 673.695 - Secretary of State as agent for service of process against nonresident; fee.


(2) The acceptance of a license shall be considered equivalent to any agreement by the nonresident that any summons, process or pleading in the action or suit may be made by leaving a copy thereof, with a fee of $2, with the Office of Secretary of State. Such service shall be sufficient and valid personal service upon the defendant if notice of such service and a copy of the summons, process or pleading is sent forthwith by registered mail or by certified mail with return receipt by the plaintiff or the attorney of the plaintiff to the defendant at the most recent address furnished to the State Board of Tax Practitioners by the nonresident tax consultant or tax preparer or to the last-known address. An affidavit of the plaintiff or the attorney of the plaintiff of the mailing shall be appended to the summons, process or pleading and entered as a part of the return thereof. However, personal service outside of the state in accordance with the statute relating to personal service of summons outside of the state shall relieve the plaintiff from such mailing requirement.
(3) Any summons received or provided in this section shall require the defendant to appear and answer the complaint within four weeks after receipt thereof by the Secretary of State. The court in which the action or suit is brought may order such continuance as may be necessary to afford the defendant reasonable opportunity to defend the action. The fee of $2 paid by the plaintiff to the Secretary of State shall be taxed as costs in favor of the plaintiff if the plaintiff prevails in the action. The Secretary of State shall keep a record of each summons, process or pleading served upon the Secretary of State under this section, showing the day and hour of service. [1973 c.387 §18; 1987 c.414 §67; 1991 c.249 §61]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 17 - Occupations

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 673.040 - Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.

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 673.185 - Procedure for disciplinary actions and adoption of rules; continuing authority of board.

Section 673.210 - Reissuance of revoked or suspended licenses.

Section 673.220 - Inactive status; conditions; rules; roster; fees.

Section 673.320 - Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions.

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 673.370 - Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.

Section 673.380 - Disposition of statements, records, schedules, working papers and memoranda of licensee.

Section 673.385 - Disclosure of client information prohibited; exceptions.

Section 673.410 - Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules.

Section 673.415 - Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.

Section 673.455 - Peer review programs; review of persons and business organizations performing attestation services or compilation services.

Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints.

Section 673.475 - Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity.

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 673.637 - Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees.

Section 673.640 - Issuance of licenses.

Section 673.643 - Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions.

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 673.667 - Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.

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 673.710 - Names of tax preparers and other information furnished by Department of Revenue; use of information.

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.

Section 673.825 - Right of action.

Section 673.990 - Criminal penalties.