Oregon Administrative Rules
Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
Division 15 - EDUCATION
Section 800-015-0005 - Basic Education
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Only an accredited college/university, educational service district (ESD), private career school, or a private firm that has met or is exempt from the licensure requirements of the Oregon Higher Education Coordinating Commission (HECC) or a private firm offering classes to only its own employees that is exempt from the HECC requirements may act as a sponsor for the basic income tax course.
(2) Sponsors shall apply for course certification on a form provided by the Board.
(3) A basic course shall include:
(4) The Board shall require a sponsor applicant to submit evidence that course materials and lesson plans comply with section (3) of this rule.
(5) Basic course sponsors shall employ only instructors to teach basic courses who are actively licensed or who fall within the exemptions of ORS 673.610(2)(4) and who prepared taxes for at least two (2) tax seasons immediately prior to teaching the course.
(6) Evidence of successful course completion shall be furnished to students by course instructors on a Board approved session attendance certification form. Forms may be reproduced by course sponsors. If a student misses a portion of the class sessions, the instructor may provide makeup work.
(7) Applications for course certification shall be submitted annually at least 60 calendar days prior to the course starting. Certification shall be for the subsequent 12 months.
(8) The Board may refuse to issue or withdraw a course certification for failure to meet any of the course or instructor requirements contained in this rule.
Statutory/Other Authority: ORS 673.310(1) & 673.730(10)
Statutes/Other Implemented: ORS 673.625