2017 ORS 673.605¹
Definitions for ORS 673.605 to 673.740

As used in ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) unless the context requires otherwise:

(1) “Board” means the State Board of Tax Practitioners created by ORS 673.725 (State Board of Tax Practitioners).

(2)(a) “Facilitator” means a person that individually or in conjunction or cooperation with another person processes, receives or accepts for delivery an application for a refund anticipation loan or a check in payment of refund anticipation loan proceeds or in any other manner materially facilitates the making of a refund anticipation loan.

(b) “Facilitator” does not mean a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act), a person who has been issued a license under ORS chapter 725, an affiliate that is a servicer for a financial institution or for a person issued a license under ORS chapter 725, a person issued a certificate as a certified public accountant or licensed as a public accountant by the Oregon Board of Accountancy, or any person that acts solely as an intermediary and does not deal with a taxpayer in the making of a refund anticipation loan.

(3) “Lender” means a person that makes a refund anticipation loan with the person’s own funds or a line of credit or other funding from a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act), but does not include a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act).

(4) “Refund anticipation loan” means a loan that the lender arranges to be repaid directly from the proceeds of the taxpayer’s federal or state personal income tax refund.

(5)(a) “Refund anticipation loan fee” means the charges, fees or other consideration charged or imposed by the lender or facilitator for the making of a refund anticipation loan.

(b) “Refund anticipation loan fee” does not mean any charge, fee or other consideration usually charged or imposed by the facilitator in the ordinary course of business for nonloan services, including fees for tax return preparation and fees for electronic filing of tax returns.

(6) “Tax consultant” means a person who is licensed under ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) to prepare or advise or assist in the preparation of personal income tax returns for another and for valuable consideration.

(7) “Taxpayer” means an individual who files a federal or Oregon personal income tax return.

(8) “Tax preparer” means any person who is licensed under ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) as a tax preparer. [1973 c.387 §1; 1975 c.464 §2; 1977 c.100 §1; 1985 c.559 §1; 2001 c.136 §9; 2005 c.331 §1]

Atty. Gen. Opinions

Applica­tion of tax consultant licensing to per­sons enrolled to practice before federal Internal Revenue Service, (1991) Vol 46, p 438

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corpora­tion and individual, (1972) Vol 36, p 94

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Other Tax Professionals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.