reglab/housing_qa huggingface dataset:
OR Rev Stat § 673.465 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints.

For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Oregon Board of Accountancy may require the fingerprints of a person who: (1) Is applying for a license, certificate, registration or permit that is issued by the board; (2) Is applying for renewal of a license, certificate, registration or permit that is issued by the board; (3) Is under investigation by the board; or (4)(a)(A) Is employed or applying for employment by the board; or (B) Provides services or seeks to provide services to the board as a contractor or vendor; and (b) Is, or will be, working or providing services in a position: (A) In which the person has or will have access to individual Social Security numbers, dates of birth, credit card information or information that is confidential under state or federal laws, rules or regulations; or (B) In which the person is providing information technology services and has control over, or access to, information technology systems that would allow the person to harm or make unlawful use of the information technology systems or the information contained in the systems. [2005 c.730 §53; 2007 c.619 §6; 2009 c.531 §11]
OR Rev Stat § 673.475 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.475 - Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity.

(1) Notwithstanding ORS 673.170, upon a determination by the Oregon Board of Accountancy that the board possesses confidential information, or information that is not otherwise subject to disclosure, that is investigatory and that reasonably relates to the regulatory or enforcement function of another public entity, the board may disclose that information to the other public entity. (2) A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity. (3) For purposes of this section, "public entity" means: (a) A board or agency of this state, or a board or agency of another state, with regulatory or enforcement functions similar or related to the functions of the Oregon Board of Accountancy; (b) A district attorney; (c) The Department of Justice; (d) A law enforcement agency of this state, another state or the federal government; and (e) A federal government agency with regulatory or enforcement functions related to the functions of the board, including but not limited to the Internal Revenue Service, the Securities and Exchange Commission, the Public Company Accounting Oversight Board and the United States Department of Labor. [2017 c.224 §1]
OR Rev Stat § 673.605 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.605 - Definitions for ORS 673.605 to 673.740.

As used in ORS 673.605 to 673.740 unless the context requires otherwise: (1) "Board" means the State Board of Tax Practitioners created by ORS 673.725. (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, 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, but does not include a financial institution as defined in ORS 706.008. (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 to 673.740 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 to 673.740 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]
OR Rev Stat § 673.610 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.610 - Application of ORS 673.605 to 673.740.

ORS 673.605 to 673.740 do not apply to: (1) Any full- or part-time employee hired to fill a permanent position, who in connection with the duties as an employee has the incidental duty of preparing income tax returns for the business of the employer only. (2) Any attorney at law rendering services in the performance of the duties of an attorney at law. (3) While acting as such, any fiduciary, or the regular employees thereof, acting on behalf of the fiduciary estate, the testator, trustor, grantor, or beneficiaries thereof. (4) A certified public accountant who holds an active permit issued by any state, a public accountant holding a valid permit issued under ORS 673.100 or a public accounting firm registered in any state. (5) Any employee of a certified public accountant, public accountant or registered public accounting firm described in subsection (4) of this section. (6) Any person employed by a local, state or federal governmental agency but only in performance of official duties. [1973 c.387 §3; 1977 c.100 §1; 1999 c.322 §31; 2001 c.638 §14; 2007 c.178 §3]
OR Rev Stat § 673.615 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.615 - Prohibited acts; preparation of tax returns; refund anticipation loans.

Except as otherwise provided in ORS 673.605 to 673.740: (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 to 673.740. (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 (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. [1973 c.387 §2; 1975 c.464 §6; 1977 c.100 §4; 2005 c.331 §5]
OR Rev Stat § 673.630 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.630 - Tax consultant’s application.

Every person desiring to be licensed as a tax consultant shall apply in writing to the State Board of Tax Practitioners. The application forms shall be approved by the board. Each application shall include or be accompanied by evidence, satisfactory to the board, that the applicant meets the qualifications prescribed in ORS 673.625. Each application shall be accompanied by the examination fee as provided under ORS 673.685. [1973 c.387 §5; 1975 c.464 §8; 1985 c.559 §3; 2005 c.21 §3]
OR Rev Stat § 673.635 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.635 - Tax preparer’s application.

Every person desiring to be licensed as a tax preparer shall apply in writing to the State Board of Tax Practitioners. The application forms shall be approved by the board. Each application shall include or be accompanied by evidence, satisfactory to the board, that the applicant meets the qualifications prescribed in ORS 673.625. The application shall be accompanied by the examination fee as provided under ORS 673.685. [1973 c.387 §6; 1985 c.559 §4; 2005 c.21 §4]
OR Rev Stat § 673.637 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.637 - Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees.

(1) The State Board of Tax Practitioners may issue a license to an applicant for a license as a tax consultant or as a tax preparer who: (a) Presents evidence satisfactory to the board that the applicant is licensed as a tax consultant or preparer in a state that has requirements for licensing substantially similar to the requirements for licensing in this state; and (b) Has passed to the satisfaction of the board an examination covering Oregon personal income tax law, theory and practice, the provisions of ORS 673.605 to 673.740 and the code of professional conduct prescribed by the board. (2) Notwithstanding ORS 673.625 (1) and (3), but as otherwise provided in ORS 673.605 to 673.740, the board shall license as a tax consultant any person who is, on the date of the application for a tax consultant’s license, enrolled to practice before the Internal Revenue Service pursuant to 31 C.F.R. part 10 if the person has passed to the satisfaction of the board an examination covering Oregon personal income tax law, theory and practice, the provisions of ORS 673.605 to 673.740 and the code of professional conduct prescribed by the board. (3) Except as otherwise provided in this section, an examination is not required for licensing under this section. (4) Any person desiring to be licensed under this section shall make written application to the board and shall pay to the board at the time required by the board the examination and license fees provided by rule of the board. [1975 c.464 §16; subsection (2) enacted as 1977 c.100 §3; 1983 c.110 §5; 2011 c.95 §3]
OR Rev Stat § 673.640 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.640 - Issuance of licenses.

(1) The State Board of Tax Practitioners shall license as a tax consultant or a tax preparer each applicant who: (a) Demonstrates to the satisfaction of the board fitness for a license; (b) Pays to the board an initial license fee as provided under ORS 673.685; and (c) Has no disciplinary actions pending before the board. (2) The board shall issue evidence of licensing to each person licensed. [1973 c.387 §7; 1975 c.464 §11; 1985 c.559 §5; 2001 c.136 §6]
OR Rev Stat § 673.645 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.645 - Renewal of licenses; restoration of lapsed license; rules.

(1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS 673.655. (2) At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due. (3) Any license that is not renewed within 15 days after the annual renewal date shall lapse. (4) The board may restore any lapsed license upon payment to the board of all past unpaid renewal fees and a fee for restoration of a lapsed license that shall be provided under ORS 673.685 and upon proof of compliance with any continuing education requirements that may be adopted by the board by rule. [1973 c.387 §8; 1975 c.464 §12; 1977 c.873 §7; 1985 c.559 §6; 1999 c.411 §1; 2003 c.29 §1]
OR Rev Stat § 673.655 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.655 - Continuing education requirement; waiver.

(1) Except as provided in subsection (2) of this section, upon annual renewal of a tax preparer’s or tax consultant’s license, each person licensed as a tax consultant or tax preparer under ORS 673.605 to 673.740 shall submit evidence satisfactory to the State Board of Tax Practitioners that the person has completed at least 30 hours of instruction or seminar in subjects related to income tax preparation since the preceding license renewal date. If the board does not receive evidence that the continuing education requirement has been completed by the applicant, the board shall not renew the applicant’s active license. (2) The board may exempt a tax consultant or tax preparer from the continuing education required by this section upon application showing evidence satisfactory to the board of inability to comply because of unusual or extenuating circumstances. [1973 c.387 §10; 1975 c.464 §17; 1985 c.559 §7]
OR Rev Stat § 673.660 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.660 - Licenses to be displayed.

Each tax consultant and preparer shall display the evidence of licensing issued to the tax consultant and preparer in accordance with rules adopted by the State Board of Tax Practitioners. [1973 c.387 §11; 1975 c.464 §18]
OR Rev Stat § 673.663 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.663 - Use of title "tax consultant."

(1) An individual may not assume or use the title or designation "tax consultant" unless the person is licensed as a tax consultant under ORS 673.605 to 673.740. (2) A sole proprietorship, partnership, corporation or other legal entity may not assume or use the title or designation "tax consultant" unless the entity is in compliance with ORS 673.643. [1991 c.297 §2]
OR Rev Stat § 673.667 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.667 - Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.

(1) Whenever a tax consultant or tax preparer ceases to engage in the preparation or in advising or assisting in the preparation of personal income tax returns, the consultant or preparer may apply to the State Board of Tax Practitioners for inactive status. A license that is granted inactive status may be renewed upon payment of the license fee as provided under ORS 673.685. No proof that the continuing education required by ORS 673.655 has been fulfilled need be presented to the board for renewal of an inactive license. (2) A license in inactive status may be reactivated upon payment of a reactivation fee, that shall be provided under ORS 673.685, and upon proof of compliance with such continuing education requirements as may be adopted by the board by rule. (3) A license in inactive status may be revoked or suspended by the board when conditions exist under which the board would have been authorized to revoke or suspend the license if it were active. (4) No person whose license is inactive shall act as a tax consultant or as a tax preparer. [1975 c.464 §25; 1985 c.559 §8]
OR Rev Stat § 673.685 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.685 - Fees; rules.

(1) The State Board of Tax Practitioners shall adopt by rule fees for: (a) Application for examination for a tax consultant’s license. (b) Application for examination for a tax preparer’s license. (c) Issuance or renewal of a tax consultant’s license. (d) Issuance or renewal of a tax preparer’s license. (e) Issuance or renewal of a tax consultant’s inactive license. (f) Issuance or renewal of a tax preparer’s inactive license. (g) Reactivation of a tax consultant’s inactive license or reactivation of a tax preparer’s inactive license. (h) Restoration of lapsed license. (i) Issuance or replacement of a duplicate license. (j) Issuance of a replacement or duplicate tax consultant certificate. (k) Registration or registration renewal for a sole proprietorship, partnership, corporation or other legal entity. (L) Issuance or renewal of a combined tax consultant’s or tax preparer’s license and registration for a sole proprietorship, partnership, corporation or other legal entity. Eligibility for a combined license shall be determined under rules adopted by the board. (m) Annual registration of a branch office of a sole proprietorship, partnership, corporation or other legal entity. (2) The fees established by the State Board of Tax Practitioners under this section are subject to the prior approval of the Oregon Department of Administrative Services and, if their adoption occurs between regular sessions of the Legislative Assembly, a report to the Emergency Board. The fees may not exceed the cost of administering the regulatory program of the State Board of Tax Practitioners pertaining to the purposes for which the fees are established, as authorized by the Legislative Assembly within the board’s budget, as that budget may be modified by the Emergency Board. [1973 c.387 §16; 1975 c.464 §19; 1985 c.377 §2; 1987 c.59 §3; 1991 c.138 §2; 1991 c.187 §8; 1997 c.260 §1; 2001 c.84 §1; 2007 c.273 §1]
OR Rev Stat § 673.690 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.690 - Tax consultant’s records.

(1) Except as provided in this section, every person licensed as a tax consultant shall keep records of all personal income tax returns prepared by the person, or in the preparation of which advice or assistance of the person has been given. The records of the returns shall be kept for a period of not less than four years after the date of the preparation, advice or assistance. (2) If a tax consultant is employed by another tax consultant, the records shall be kept by the employing tax consultant. (3) If a tax consultant who has been designated as responsible for the tax return preparation activities and decisions of a partnership, corporation or other legal entity ceases to be connected with the partnership, corporation or other legal entity, the records shall be retained by the partnership, corporation or other legal entity. [1973 c.387 §17; 1975 c.464 §20; 2001 c.136 §7]
OR Rev Stat § 673.695 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.695 - Secretary of State as agent for service of process against nonresident; fee.

(1) The acceptance by a nonresident of a license as tax consultant or a tax preparer shall be considered equivalent to the appointment by the nonresident of the Secretary of State as attorney upon whom may be served any summons, process or pleading in any action or suit against the nonresident in any court of this state, arising out of any business done by the nonresident as a tax consultant or tax preparer in this state. (2) The acceptance of a license shall be considered equivalent to any agreement by the nonresident that any summons, process or pleading in the action or suit may be made by leaving a copy thereof, with a fee of $2, with the Office of Secretary of State. Such service shall be sufficient and valid personal service upon the defendant if notice of such service and a copy of the summons, process or pleading is sent forthwith by registered mail or by certified mail with return receipt by the plaintiff or the attorney of the plaintiff to the defendant at the most recent address furnished to the State Board of Tax Practitioners by the nonresident tax consultant or tax preparer or to the last-known address. An affidavit of the plaintiff or the attorney of the plaintiff of the mailing shall be appended to the summons, process or pleading and entered as a part of the return thereof. However, personal service outside of the state in accordance with the statute relating to personal service of summons outside of the state shall relieve the plaintiff from such mailing requirement. (3) Any summons received or provided in this section shall require the defendant to appear and answer the complaint within four weeks after receipt thereof by the Secretary of State. The court in which the action or suit is brought may order such continuance as may be necessary to afford the defendant reasonable opportunity to defend the action. The fee of $2 paid by the plaintiff to the Secretary of State shall be taxed as costs in favor of the plaintiff if the plaintiff prevails in the action. The Secretary of State shall keep a record of each summons, process or pleading served upon the Secretary of State under this section, showing the day and hour of service. [1973 c.387 §18; 1987 c.414 §67; 1991 c.249 §61]
OR Rev Stat § 673.697 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.697 - Continuing authority of board.

The lapsing, suspension or revocation of a license by operation of law or by order of the State Board of Tax Practitioners or by decision of a court of law, or the voluntary surrender of a license by a licensee, shall not deprive the board of jurisdiction to proceed with any investigation of or any action or disciplinary proceeding against the licensee, or to revise or render null and void an order suspending or revoking the license. [1995 c.239 §2]
OR Rev Stat § 673.705 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.705 - Prohibited acts.

It is unlawful for any person to: (1) Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any fraudulent representation. (2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed. (3) Present or attempt to use the license of another person. (4) Attempt to use a suspended, lapsed or revoked license. (5) Falsely impersonate a licensee under ORS 673.605 to 673.740. (6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns. (7) Violate a position of trust, including a position of trust outside the licensee’s professional practice. [1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5]