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
 
                         Senate Bill 279
 
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 as
introduced.
 
  Makes fees 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 673.730; 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  { + by rule.  + }  { - 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. - }
    { - (4) For issuance or renewal of a tax preparer's license,
$55. - }
    { - (5) For issuance or renewal of a tax consultant's
inactive license, $40. - }
    { - (6) For issuance or renewal of a tax preparer's inactive
license, $25. - }
    { - (7) For reactivation of a tax consultant's inactive
license, $65; for reactivation of a tax preparer's inactive
license, $55. - }
    { - (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. - }
    { - (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. 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. ORS 673.730 is amended to read:
  673.730. The State Board of Tax Service Examiners shall have
the following powers, in addition to the powers otherwise granted
by ORS 673.605 to 673.740, and shall have all powers necessary or
proper to carry the granted powers into effect:
  (1) To determine qualifications of applicants for licensing as
a tax consultant or a tax preparer in this state; to cause
examinations to be prepared, conducted and graded; and to issue
licenses to qualified applicants upon their compliance with ORS
673.605 to 673.740 and the rules of the board.
  (2)(a) To restore the license of any tax consultant or preparer
whose license has been suspended or revoked.
  (b) The power of the board to suspend any license under ORS
673.700 includes the power to restore:
  (A) At a time certain; or
  (B) When the person subject to suspension fulfills conditions
for reissuance set by the board.
  (c) The power of the board to restore a license under paragraph
(a) of this subsection specifically includes the power to restore
a license suspended or revoked for the reason that the person has
been convicted of a crime. In making a determination to restore a
license, the board shall consider the relationship of the facts
which supported the conviction to the code of professional
conduct and all intervening circumstances in determining the
fitness of the person to receive or hold a tax consultant's or
tax preparer's license.
  (3) To prescribe   { - fees, subject to ORS 673.685, - }  and
to collect fees.
  (4) To investigate alleged violations of ORS 673.605 to
673.740.
  (5) To enforce the provisions of ORS 673.605 to 673.740 and to
exercise general supervision over tax consultant and tax preparer
practice.
  (6) To formulate a code of professional conduct for tax
consultants and tax preparers.
  SECTION 3.  { + 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. + }
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