Oregon Administrative Rules
Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
Division 20 - PROCEDURES
Section 800-020-0031 - Certificates
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee so long as the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in inactive or lapsed status, the holder shall no longer display the certificate.
(2) If a tax consultant's license is suspended or revoked, the certificate becomes the property of the Board and shall, on demand, be delivered by the holder to the Board of Tax Practitioners.
Stat. Auth.: ORS 670.310(1), 673.660 & 673.730(10)
Stats. Implemented: ORS 673.660 & 673.605-673.990