- • preparation of tax returns
- • refund anticipation loans
(1) A person may not prepare or advise or assist in the preparation of personal income tax returns for another and for valuable consideration or represent that the person is so engaged unless the person is licensed as a tax consultant under ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy).
(2) A tax preparer may prepare or advise or assist in the preparation of tax returns only under the supervision of a tax consultant, or a person described in ORS 673.610 (Application of ORS 673.605 to 673.740) (2) or (4), and subject to such conditions and limitations as the State Board of Tax Practitioners by rule may impose.
(3) A person may not be a facilitator of a refund anticipation loan without first being issued a license as a tax consultant or tax preparer under ORS 673.640 (Issuance of licenses). [1973 c.387 §2; 1975 c.464 §6; 1977 c.100 §4; 2005 c.331 §5]
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. Currency Information