Chapter 84 Oregon Laws 2001

AN ACT

SB 279

Relating to fees prescribed by State Board of Tax Service Examiners; amending ORS 673.685; and declaring an emergency.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 673.685 is amended to read:

673.685. The fees for licenses and registrations issued, renewed, reactivated or otherwise, and for examinations under ORS 673.605 to 673.740 shall be prescribed by the State Board of Tax Service Examiners but shall not exceed the following:

(1) For application for examination for a tax consultant's license, $70.

(2) For application for examination for a tax preparer's license, $40.

(3) For issuance or renewal of a tax consultant's license, [$65] $75.

(4) For issuance or renewal of a tax preparer's license, [$55] $65.

(5) For issuance or renewal of a tax consultant's inactive license, [$40] $50.

(6) For issuance or renewal of a tax preparer's inactive license, [$25] $35.

(7) For reactivation of a tax consultant's inactive license, [$65] $75; for reactivation of a tax preparer's inactive license, [$55] $65.

(8) For restoration of lapsed license, $25.

(9) For issuance or replacement of a duplicate license, $10.

(10) For issuance of a replacement or duplicate tax consultant certificate, $15.

(11) For registration or registration renewal for a sole proprietorship, partnership, corporation or other legal entity, [$75] $95.

(12) For issuance or renewal of a combined tax consultant's or tax preparer's license and registration for a sole proprietorship, partnership, corporation or other legal entity, [$90] $120. Eligibility for a combined license shall be determined under rules adopted by the board.

(13) For annual registration of a branch office of a sole proprietorship, partnership, corporation or other legal entity, $5.

SECTION 2. This 2001 Act being necessary for the immediate preservation of the public peace, health and safety, an emergency is declared to exist, and this 2001 Act takes effect on its passage.

Approved by the Governor April 18, 2001

Filed in the office of Secretary of State April 18, 2001

Effective date April 18, 2001

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