OAR 800-020-0030: Licenses — Renewals and Reactivation

(1) Applicants who pass the required examination and meet all other requirements shall be issued a license upon request and payment of the license or registration fee. The licensee or registrant shall be assigned a permanent license or registration number. (2) Tax preparers' licenses shall expire annually on September thirtieth (30th). Tax Preparers are prohibited from practicing until official renewal has been processed. (3) Tax consultants' licenses shall expire annually on May thirty-first (31st). Tax Consultants are prohibited from practicing until official renewal has been processed. ( 4) Registered Tax Aides registrations shall expire annually on November 30. Registered Tax Aides are prohibited from assisting with the preparation of personal income tax returns until their renewal has been processed. (5) Renewal licenses and registrations shall be issued upon receipt and validation of the completed renewal application notice, attesting to required continuing education and payment of the appropriate fees. (6) Licensed Tax Preparers have the option to file for inactive status on or before October fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2). (7) Licensed Tax Consultants have the option to file for inactive status on or before June fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2). (8) Registered Tax Aides do not have the option to file for inactive status. (9) If a tax preparer license, tax consultant license, or registered tax aides registration is suspended or revoked, all utterances of the individual's tax preparer license, tax consultant license, and registered tax aides registration become the property of the board and all printed and digital copies thereof shall, on demand, be delivered by the holder to the Board of Tax Practitioners. (10) Licenses that have been placed in inactive or lapsed status may be reactivated upon receipt and validation of a completed reactivation application form prescribed by the Board, providing required continuing education documentation and paying the appropriate fee(s).