72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
Enrolled
Senate Bill 147
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 Theodore R.
Kulongoski for State Board of Tax Practitioners)
CHAPTER ................
AN ACT
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. + }
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Enrolled Senate Bill 147 (SB 147-INTRO) Page 1
Passed by Senate February 13, 2003
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House March 11, 2003
...........................................................
Speaker of House
Enrolled Senate Bill 147 (SB 147-INTRO) Page 2
Received by Governor:
......M.,............., 2003
Approved:
......M.,............., 2003
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2003
...........................................................
Secretary of State
Enrolled Senate Bill 147 (SB 147-INTRO) Page 3