- (1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee only during period(s) that the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in inactive, lapsed, suspended or revoked status, the holder shall no longer display the certificate.
- (2) Furthermore, if a tax consultant's license is suspended or revoked, all printed and digital copies of the certificate become the property of the Board and shall be immediately delivered by the former holder to the Board of Tax Practitioners.
Statutory/Other Authority
ORS 670.310(1), 673.660 & 673.730(10)
Statutes/Other Implemented
ORS 673.660, 673.705 –673.740 & 673.990(2)
History
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 2-1993, f. & cert. ef. 2-23-93
TSE 1-1985, f. & ef. 1-15-85
TSE 13, f. & ef. 9-20-77