OAR 800-020-0031: Certificates

Edition: Current OARD snapshotEffective: 2025-07-31Last verified: 2026-09-07

(1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee only during period(s) that the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in inactive, lapsed, suspended or revoked status, the holder shall no longer display the certificate. (2) Furthermore, if a tax consultant's license is suspended or revoked, all printed and digital copies of the certificate become the property of the Board and shall be immediately delivered by the former holder to the Board of Tax Practitioners.

Official history and status

Statutory/Other Authority: ORS 670.310(1), 673.660 & 673.730(10)

Statutes/Other Implemented: ORS 673.660, 673.705 –673.740 & 673.990(2)

History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 2-1993, f. & cert. ef. 2-23-93 TSE 1-1985, f. & ef. 1-15-85 TSE 13, f. & ef. 9-20-77

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Official source: https://secure.sos.state.or.us/oard/