ORS 673.645: Renewal of licenses; restoration of lapsed license; rules.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS 673.655. (2) At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due. (3) Any license that is not renewed within 15 days after the annual renewal date shall lapse. (4) The board may restore any lapsed license upon payment to the board of all past unpaid renewal fees and a fee for restoration of a lapsed license that shall be provided under ORS 673.685 and upon proof of compliance with any continuing education requirements that may be adopted by the board by rule. [1973 c.387 §8; 1975 c.464 §12; 1977 c.873 §7; 1985 c.559 §6; 1999 c.411 §1; 2003 c.29 §1]
Administrative rules citing this section
- OAR 800-015-0010: Continuing Education — implements
- OAR 800-015-0015: Continuing Education: Audit, Required Documentation and Sanctions — implements
- OAR 800-015-0020: Continuing Education Program Requirements — implements
- OAR 800-015-0030: Continuing Education and Basic Sponsor Requirements — implements
- OAR 800-020-0030: Licenses — Renewals and Reactivation — implements
This rule cites
- ORS 673.655 — resolved
- ORS 673.685 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors673.html