71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 899
 
                           A-Engrossed
 
                         Senate Bill 279
                  Ordered by the House March 30
            Including House Amendments dated March 30
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Governor John A. Kitzhaber,
  M.D., for State Board of Tax Service Examiners)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
    { - Makes - }   { + Revises maximum + } fees  { + that may
be + } prescribed by State Board of Tax Service Examiners
 { - subject to agency rule instead of legislative action - } .
  Declares emergency, effective on passage.
 
                        A BILL FOR AN ACT
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. + }
                         ----------