800-020-0015
Application for Examination

(1)(a) An application to take any tax preparer or tax consultant examination offered by the Board must be filed with the Board electronically or on forms prescribed and furnished by the Board.

(b) Each Board Examination Application must be personally signed or electronically authorized by the applicant.

(c) Each Board Examination Application must be accompanied by the appropriate Board Examination Application fee specified in OAR 800-020-0025(1)(a) or (2)(a).

(d) In addition to the Board Examination Application fee paid directly to the Board, each applicant must also pay the Board Examination Application Proctoring fee, in the amount specified in OAR 800-020-0025(1)(b) or (2)(b), directly to the examination proctor.

(e) The Board Examination Application Proctoring Fee, paid directly to the examination proctor, may not exceed the Board Examination Application Proctoring Fee specified in OAR 800-020-0025(1)(b) and (2)(b).

(2) The Board Examination Application and the Board Examination Application Fee shall be filed with the Board no later than one (1) month prior to the examination date, except when the Board sets tighter deadlines due to extenuating circumstances.

(3) Completed basic course certification forms as required under OAR 800-015-0005(6) or a photocopy of an official transcript issued by an accredited college or university shall be submitted to the Board by the student with the initial application for a Tax Preparer License. The preparer applicant may file an application to take the examination before completing the basic tax course. Applicants shall furnish the Board a brief outline of courses completed and/or taught, together with a transcript or proof of instruction from the educational institution if the course(s) they completed and/or taught have not received prior approval from the Board. If the Board determines the course(s) completed and/or taught are comparable to those described in OAR 800-015-0005, the applicant shall be eligible to take the examination.

(4) A tax consultant applicant who is a Licensed Tax Preparer shall submit verification by the applicant's employer, employers or other evidence on forms prescribed and furnished by the Board, that the applicant has worked in the capacity as a Licensed Tax Preparer for not less than a cumulative total of one thousand one hundred (1,100) hours during at least two (2) of the last five (5) years.

(5) An applicant for the state portion of the tax consultant examination who is an Enrolled Agent and is, enrolled to practice before the Internal Revenue Service, and who is also listed on the Internal Revenue Service website as a valid Treasury card, holder may, upon successfully completing the state portion of the tax consultant exam, apply for licensure as a Licensed Tax Consultant.

(6) A tax consultant applicant who is claiming equivalent tax preparer experience shall submit on forms prescribed and furnished by the Board:

(a) Verification by the applicant's employer, employers or other evidence that the applicant has worked in the capacity as a Licensed Tax Preparer for not less than a cumulative total of one thousand one hundred (1,100) hours gained during the course of at least two (2) of the last five (5) calendar years.

(A) The Board will accept employment as an income tax auditor or taxpayer service representative with the Internal Revenue Service or State Department of Revenue as being equivalent experience.

(B) For the purpose of meeting the work experience requirement for tax consultants, one (1) hour of experience gained through volunteer tax preparation programs such as VITA or AARP-TCE will be accepted for each five (5) hours spent preparing, advising or assisting in the preparation of tax returns through the volunteer program, up to a maximum of two hundred and twenty (220) hours credited. To qualify for the one (1) to five (5) hour experience credit, total hours worked in the volunteer program must be verified in writing by a supervisor knowledgeable in tax preparation.

(b) To claim experience under this section, the applicant must submit a petition signed under penalty of perjury that the work experience claimed is true, correct and complete.

(7) Applicants for the tax consultant examination must have completed, within a year prior to submitting application, a minimum of fifteen (15) hours of acceptable continuing education in personal income taxation to meet the requirements of OAR 800-015-0010 to 800-015-0030. This requirement is in addition to the required one thousand one hundred (1,100) hours of work experience earned during at least two (2) of the last five (5) years.

(8) A tax practitioner applicant claiming tax consulting experience in another state shall:

(a) Submit, on a form prescribed and furnished by the Board, a work verification application signed under penalty of perjury, claiming employment as a tax practitioner for at least two (2) of the last five (5) years; or

(b) Furnish documented proof of self-employment as a tax practitioner.

(9) A tax preparer or tax consultant applicant who has worked in the capacity as a tax practitioner in another state or in an exempt status may request Board approval to substitute work experience for up to two-thirds (2/3) of the classroom hours of basic income tax education otherwise required to qualify as a tax preparer or tax consultant. Approval may be granted to substitute experience for education only if:

(a) The applicant was actively engaged in tax preparation within two (2) years prior to the date of application;

(b) The applicant has at least three (3) years' experience in tax preparation within the last five (5) years;

(c) The applicant has gained a competency level through work experience that is equal to those applicants who have successfully completed the basic income tax course; and

(d) The applicant submits verification by the applicant's employer(s) or evidence of self- employment regarding the work experience.

(10) The Board may accept education credit for courses completed by a tax consultant applicant to substitute for a maximum of three hundred seventy-five (375) hours of work experience at the rate of one (1) classroom hour of education for five (5) hours of experience if:

(a) The subject matter of the course was related to taxation;

(b) The applicant completed the course within one (1) year of applying to become a Licensed Tax Consultant; and

(c) Credit for the course is not claimed to fulfill continuing education requirements.

(11) Information required of the applicant and on the application forms shall be completed before an applicant may be admitted to an examination.

Statutory/Other Authority: ORS 673.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.625–673.640
History:
BTP 13-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2018, amend filed 05/22/2018, effective 06/01/2018
BTP 1-2017, f. & cert. ef. 1-27-17
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 3-2011, f. 6-3-11, cert. ef. 7-1-12
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 1-2005, f. & cert. ef. 1-5-05
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 9-1992, f. & cert. ef. 12-22-92
TSE 5-1990, f. & cert. ef. 5-3-90
TSE 4-1988, f. & cert. ef. 11-2-88
TSE 3-1985, f. & ef. 12-5-85
TSE 1-1985, f. & ef. 1-15-85
TSE 3-1982, f. & ef. 11-19-82
TSE 2-1982, f. & ef. 5-10-82
TSE 2-1980, f. & ef. 5-30-80
TSE 2-1979, f. 9-28-79, ef. 10-1-79
TSE 1-1979, f. 6-14-79, ef. 6-15-79
TSE 8, f. & ef. 5-19-76

800-020-0020
Examinations

(1) Licensing examinations shall be scheduled as the Board deems appropriate but no less than once per year as required by ORS 670.350.

(2) Tax preparer and tax consultant applicant's examination shall be submitted on Board-approved forms. Questions shall be so constructed as to measure the applicant's knowledge of Oregon and federal personal income tax law, theory and practice; the provisions of ORS 673.605 to 673.735 and the Code of Professional Conduct. The tax consultant examination shall require a higher standard of knowledge. Upon approval of exam eligibility, the Board will email the applicant an approval notice. It is the applicant's responsibility to contact the exam proctor to pay for and schedule the examination.

(3) A tax preparer applicant must have at least a seventy-five percent (75%) grade or score on the entire examination to pass.

(4) A tax consultant applicant must have at least a seventy-five percent (75%) percent grade or score on the entire examination to pass.

(5) An enrolled agent who is enrolled to practice before the Internal Revenue Service, holding a valid Treasury card, must have at least a seventy five-percent (75%) percent grade or score on the Consultant's State-Only portion of the examination to pass.

(6) Pass or fail results, including scores, of the examination shall be provided to each examination candidate, electronically or in writing. Results will not be given by any other means.

(7) No review of examination questions by the applicant will be granted.

(8) An applicant who fails to pass the examination shall be eligible for a succeeding examination upon making application and payment of the examination fee and proctor fee. Eligibility is good for sixty (60) days from date of approval by the Board. Applicants may retest an unlimited number of times during the sixty (60) day period. Applicants who do not pass within sixty (60) days must reapply with the Board.

(9) A tax preparer applicant must re-take the Basic Course if, after two (2) years from Basic Course completion date, the applicant has not yet passed the preparer examination.

(10) An applicant who passes an examination must apply for licensing within sixty (60) days from the examination date. If application for license is not made within sixty (60) calendar days, the applicant must retake the examination, unless there are verifiable circumstances beyond the reasonable control of the applicant, subject to the discretion of the Board.

Statutory/Other Authority: ORS 673.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.625–673.640
History:
BTP 14-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2018, amend filed 05/22/2018, effective 06/01/2018
BTP 1-2017, f. & cert. ef. 1-27-17
BTP 2-2011, f. 2-7-11, cert. ef. 7-1-11
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 2-2005, f. 7-28-05, cert. ef. 8-1-05
BTP 2-2004, f. 8-12-04 cert. ef. 8-31-04
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 1-1989, f. & cert. ef. 6-8-89
TSE 4-1987, f. & cert. ef. 10-2-87
TSE 2-1986, f. & cert. ef. 7-14-86
TSE 2-1985(Temp), f. & cert. ef. 6-11-85
TSE 1-1985, f. & cert. ef. 1-15-85
TSE 1-1984(Temp), f. & cert. ef. 12-20-84
TSE 1-1983, f. & cert. ef. 3-10-83
TSE 2-1982, f. & cert. ef. 5-10-82
TSE 1-1981(Temp), f. 1-2-81, ef. 1-5-81
TSE 2-1980, f. & cert. ef. 5-30-80
TSE 1-1979, f. 6-14-79, ef. 6-15-79
TSE 11-1977, f. & cert. ef. 4-6-77
TSE 10-1976(Temp), f. & cert. ef. 11-29-76 thru 3-28-77
TSE 8-1976, f. & cert. ef. 5-19-76

800-020-0022
Examination Conduct; Disqualification

(1) Examination Conduct: Examinations shall be conducted in a designated area with restricted access. Approval notification of an applicant’s eligibility to take the examination must be issued by the Board office prior to scheduling an appointment for examination. Authorization must be provided by the Board office before bringing any materials, electronic equipment, or devices into the examination area. Applicants shall be required to provide valid US state or federal government issued photographic identification before being allowed to take the examination.

(2) Examination Disqualification: A candidate may be immediately disqualified during or after the examination for conduct that interferes with the examination. Such conduct includes:

(a) Taking or attempting to take any unauthorized items, notes, materials, or devices into the examination area;

(b) Giving or attempting to give assistance to others in answering questions during the examination;

(c) Receiving or attempting to receive assistance during the examination, including assistance from other individuals, notes, books, or devices to answer questions;

(d) Removing or attempting to remove any secure examination-related information, notes, or materials from the examination site;

(e) Failing to follow directions relative to the conduct of the examination;

(f) Exhibiting behavior which impedes the normal progress of the examination; and

(g) Endangering the health or safety of a person involved in the examination.

(3) Disqualification will invalidate the examination and result in forfeiture of the examination and fees. Any candidate who has been disqualified during an exam will need to request in writing approval from the Board to retake the exam. The candidate will be required to reapply by submitting a new exam application, additional examination fees, and a letter requesting approval to retake the exam including an explanation of their actions which resulted in disqualification from the exam. Final approval by the Board is required.

Statutory/Other Authority: ORS 673.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.625 –673.640
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2017, f. & cert. ef. 1-27-17
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05

800-020-0025
Fees

Prescribed by the State Board of Tax Practitioners by rule but shall not exceed the following:

(1) Preparers -

(a) The fee for application for the tax preparer's examination is sixty dollars ($60).

(b) The proctoring fee for taking the tax preparer's examination is fifty dollars ($50).

(c) The fee for issuance of a tax preparer's initial license is eighty-five dollars ($85).

(d) The fee for a combination tax preparer's initial license/tax preparation business registration is one hundred and ninety dollars ($190).

(e)The fee for renewal of a tax preparer's active license is one hundred and ten dollars ($110).

(f) The fee for a combination active tax preparer's license/tax preparation business registration, if postmarked on or before October fifteenth (15th) is two hundred and twenty dollars ($220).

(g) The fee to place a tax preparer's license in inactive status is fifty dollars ($50).

(h) The fee for reactivation of a tax preparer license in inactive status is one hundred and ten dollars ($110).

(i) The fee to reactivate a tax preparer license in lapsed status is fifty dollars ($50), plus payment of all unpaid renewal fees

(2) Consultants -

(a) The fee for application for the tax consultant's or consultants state-only examination is sixty dollars ($60).

(b) The proctoring fee for taking the tax consultant's or consultants state-only examination is eighty-five dollars ($85).

(c) The fee for an initial consultant license, if an applicant holds an active preparer's license, is ninety-five dollars ($95).

(d) The fee for a combination tax consultant's initial license/tax preparation business registration, if an applicant holds an active preparer's license is two hundred dollars ($200).

(e) The fee for issuance or renewal of a tax consultant's active license is one hundred and twenty-five dollars ($125).

(f) The fee for a combination active tax consultant's license/tax preparation business registration if postmarked on or before June fifteenth (15th) is two hundred and twenty-five dollars ($225).

(g) The fee to place a tax consultant's license in inactive status is fifty dollars ($50.)

(h) The fee for reactivation of a tax consultant license in inactive status is one hundred and twenty-five ($125).

(i) The fee to reactivate a tax preparer or tax consultant license in lapsed status is fifty dollars ($50), plus payment of all unpaid renewal fees.

(3) Registered Tax Aides –

(a) The fee for issuance of a registered tax aide initial registration is seventy- five dollars ($75).

(b) The fee for a combination registered tax aide initial registration/tax preparation business registration is one hundred and ninety-five dollars ($195).

(c) The fee for renewal of a Registered Tax Aide registration is seventy-five dollars ($75).

(d) The fee for combination active Registered Tax Aides active registration/tax preparation business registration, if postmarked on or before December fifteenth (15th) one hundred and ninety-five dollars ($195).

(e) There is no Lapsed or Inactive status for Registered Tax Aides

(4) Businesses and Branches -

(a) The fee for issuance or renewal of a tax preparation business registration is one hundred and fifty dollars ($150.)

(b) The fee for issuance or renewal of a branch office registration is thirty dollars ($30).

(5) Other -

(a) The nonrefundable processing fee retained for all refunds issued is ten dollars ($10).

(b) Dishonored Check or Electronic Payment. Pursuant to ORS 30.701, whenever a bank check, credit or debit transaction in payment of an obligation due for fees, penalties, copies of records or materials, or other services to the agency, is dishonored by the bank upon which the check is drawn, the applicant or authorization holder will be assessed and must pay an administrative processing fee in the amount of twenty-five dollars ($25). The Board may take any other disciplinary action against an authorization holder or payer and may seek other legal remedies in pursuing to effect collection of the returned items. If a check is returned for Non-Sufficient Fund (NSF) or uncollected funds the Board will attempt to collect payment by other means.

Statutory/Other Authority: ORS 673.310, 673.730(10) & 673.685
Statutes/Other Implemented: ORS 673.685, 673.705-673.740 & 673.990(2)
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 15-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2022, amend filed 06/14/2022, effective 06/15/2022
BTP 1-2018, amend filed 05/22/2018, effective 06/01/2018
BTP 1-2016, f. 3-30-16, cert. ef. 4-1-16
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 2-2013(Temp), f. 7-22-13, cert. ef. 8-5-13 thru 2-1-14
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 2-2011, f. 2-7-11, cert. ef. 7-1-11
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 3-2007, f. 7-30-07, cert. ef. 8-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2002(Temp), f. & cert. ef. 8-6-02 thru 1-1-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 3-1997, f. & cert. ef. 9-4-97
TSE 3-1992, f. 5-15-92, cert. ef. 6-1-92
TSE 12-1991(Temp), f. & cert. ef. 11-25-91
TSE 5-1991, f. & cert. ef. 10-28-91
TSE 3-1991(Temp), f. 8-14-91, cert. ef. 9-29-91
TSE 4-1990, f. & cert. ef. 5-3-90
TSE 1-1988, f. & cert. ef. 2-19-88
TSE 7-1987(Temp), f. & cert. ef. 11-17-87
TSE 5-1987, f. & cert. ef. 10-2-87
TSE 1-1987(Temp), f. 6-30-87, cert. ef. 7-1-87
TSE 2-1986, f. & cert. ef. 7-14-86
TSE 1-1985, f. & cert. ef. 1-15-85
TSE 3-1979, f. 11-28-79, cert. ef. 11-30-79 TSE 1-1979, f. 6-14-79, cert. ef. 6-15-79 TSE 14, f. 10-25-77, cert. ef. 11-1-77 TSE 8, f. & cert. ef. 5-19-76 TSE 4(Temp), f. & cert. ef. 11-20-75 thru 3-19-76

800-020-0026
Refunds of Examination Fees

(1) A ten dollar $10 nonrefundable processing fee shall be retained from all examination application fees. The remainder of an examination application fee shall be refunded only when the applicant is not qualified or when there are verifiable circumstances beyond the reasonable control of the applicant.

(2) Except as provided in section (3) of this rule, an applicant who has been approved to sit for the examination but who fails to take the exam is a “no-show” or takes but does not pass the examination shall not be entitled to a refund of the examination fee.

(3) If application for examination is made in anticipation of successfully completing the required basic course and the applicant fails to complete the required course a refund of the examination fee will be issued only if:

(a) The applicant establishes that failure to successfully complete the course was beyond the reasonable control of the applicant and

(b) The applicant notifies the Board prior to the scheduled examination date.

(4) A ten dollar $10 nonrefundable processing fee shall be retained from all license, renewal and registration application fees. The remainder of the application fee remitted shall be refunded only when the licensee is not qualified or when there are verifiable circumstances beyond the reasonable control of the licensee.

Statutory/Other Authority: ORS 673.310(1), 673.730(10) & 673.685
Statutes/Other Implemented: ORS 673.685, 673.705-673.740 & 673.990(2)
History:
BTP 16-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 6-1991, f. & cert. ef. 10-28-91
TSE 2-1986, f. & ef. 7-14-86
TSE 1-1985, f. & ef. 1-15-85
TSE 1-1983, f. & ef. 3-10-83
TSE 2-1982, f. & ef. 5-10-82
TSE 1-1979, f. 6-14-79, ef. 6-15-79

800-020-0030
Licenses — Renewals and Reactivation

(1) Applicants who pass the required examination and meet all other requirements shall be issued a license upon request and payment of the license or registration fee. The licensee or registrant shall be assigned a permanent license or registration number.

(2) Tax preparers' licenses shall expire annually on September thirtieth (30th). Tax Preparers are prohibited from practicing until official renewal has been processed.

(3) Tax consultants' licenses shall expire annually on May thirty-first (31st). Tax Consultants are prohibited from practicing until official renewal has been processed.

(4) Registered Tax Aides registrations shall expire annually on November 30. Registered Tax Aides are prohibited from assisting with the preparation of personal income tax returns until their renewal has been processed.

(5) Renewal licenses and registrations shall be issued upon receipt and validation of the completed renewal application notice, attesting to required continuing education and payment of the appropriate fees.

(6) Licensed Tax Preparers have the option to file for inactive status on or before October fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2).

(7) Licensed Tax Consultants have the option to file for inactive status on or before June fifteenth (15th), provided the license is not in lapsed status as provided in OAR 800-020-0035(2).

(8) Registered Tax Aides do not have the option to file for inactive status.

(9) If a tax preparer license, tax consultant license, or registered tax aides registration is suspended or revoked, all utterances of the individual's tax preparer license,  tax consultant license, and registered tax aides registration become the property of the board and all printed and digital copies thereof shall, on demand, be delivered by the holder to the Board of Tax Practitioners.

(10) Licenses that have been placed in inactive or lapsed status may be reactivated upon receipt and validation of a completed reactivation application form prescribed by the Board, providing required continuing education documentation and paying the appropriate fee(s).

Statutory/Other Authority: ORS 670.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.645 - 673.667
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 17-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2021, temporary amend filed 03/26/2021, effective 04/01/2021 through 08/31/2021
BTP 1-2020, temporary amend filed 04/21/2020, effective 05/01/2020 through 08/17/2020
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
TSE 2-1993, f. & cert. ef. 2-23-93
TSE 2-1986, f. & ef. 7-14-86
TSE 1-1985, f. & ef. 1-15-85
TSE 2-1982, f. & ef. 5-10-82
TSE 1-1979, f. 6-14-79, ef. 6-15-79
TSE 8, f. & ef. 5-19-76

800-020-0031
Certificates

(1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee only during period(s) that the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in inactive, lapsed, suspended or revoked status, the holder shall no longer display the certificate.

(2) Furthermore, if a tax consultant's license is suspended or revoked, all printed and digital copies of the certificate become the property of the Board and shall be immediately delivered by the former holder to the Board of Tax Practitioners.

Statutory/Other Authority: ORS 670.310(1), 673.660 & 673.730(10)
Statutes/Other Implemented: ORS 673.660, 673.705 –673.740 & 673.990(2)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 2-1993, f. & cert. ef. 2-23-93
TSE 1-1985, f. & ef. 1-15-85
TSE 13, f. & ef. 9-20-77

800-020-0035
Inactive and Lapsed Status

This rule applies only to Oregon Licensed Tax Consultants and Licensed Tax Preparers.

(1) Except as provided in section (3) of this rule, a license that has been placed in inactive status may be reactivated upon submission of a reactivation application, payment of license fee for an active license and attesting to compliance with all past continuing education requirements the same as if the licensee had held an active license.

(2) Except as provided in section (3) of this rule, a license that has been placed in lapsed status may be reactivated to active status upon submission of a reactivation application, payment of all past unpaid fees and attesting to compliance with all past continuing education requirements the same as if the licensee had held an active license. A license that has been placed in lapsed status shall not be placed in inactive status.

(3) A license that has been placed in inactive or lapsed status, or a combination thereof, for three (3) consecutive years, shall not be reactivated to active status.

(4) The Board may refuse to reactivate a license that has been placed in inactive or lapsed status for the same reasons it may refuse to issue, renew, suspend, or revoke a license.

Statutory/Other Authority: ORS 670.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.660 & 673.667(4)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 2-1993, f. & cert. ef. 2-23-93
TSE 6-1992, f. 8-13-92, cert. ef. 8-1-93
TSE 2-1991, f. & cert. ef. 1-30-91
TSE 3-1985, f. & ef. 12-5-85
TSE 8, f. & ef. 5-19-76

800-020-0065
Displaying of Licenses

Oregon Licensed Tax Consultants, Oregon Licensed Tax Preparers, and Oregon Registered Tax Aides must display their current active license or registration in public view in their place(s) of business. The license or registration display platform may be digital or paper.

Statutory/Other Authority: ORS 670.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.660
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 1-1985, f. & ef. 1-15-85
TSE 2-1982, f. & ef. 5-10-82
TSE 8, f. & ef. 5-19-76