Chapter 411 Oregon Laws 1999

Session Law

AN ACT

SB 262

Relating to continuing education of tax service licensees; creating new provisions; and amending ORS 673.645.

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 Service Examiners and pay the fee for a renewal of the license. 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, 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 renewal date shall lapse.

(4) The board may restore any lapsed license upon payment to [it] 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. The amendments to ORS 673.645 by section 1 of this 1999 Act apply to restorations of lapsed licenses occurring on or after the effective date of this 1999 Act.

Approved by the Governor June 29, 1999

Filed in the office of Secretary of State June 30, 1999

Effective date October 23, 1999

__________