Or. Admin. Code § 800-020-0031

Current through Register Vol. 63, No. 11, November 1, 2024

Section 800-020-0031 - Certificates

(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.

TSE 13, f. & ef. 9-20-77; TSE 1-1985, f. & ef. 1-15-85; TSE 2-1993, f. & cert. ef. 2-23-93; BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2015, f. 1-16-15, cert. ef. 2/1/2015

Stat. Auth.: ORS 670.310(1), 673.660 & 673.730(10)

Stats. Implemented: ORS 673.660 & 673.605-673.990