Chapter 29 Oregon Laws 2003

AN ACT

SB 147

Relating to tax practitioner licensing; amending ORS 673.645; and declaring an emergency.

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

SECTION 1. ORS 673.645 is amended to read:

673.645. (1) Any licensed tax consultant and tax preparer[, on or before the anniversary of the issuance of the license of the tax consultant or 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 [anniversary of the issuance of the license] annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due [on or before the anniversary of the issuance of the license of the licensee].

(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.

SECTION 2. This 2003 Act being necessary for the immediate preservation of the public peace, health and safety, an emergency is declared to exist, and this 2003 Act takes effect on its passage.

Approved by the Governor March 28, 2003

Filed in the office of Secretary of State April 1, 2003

Effective date March 28, 2003

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