ORS 673.657 Registered tax aides; application; issuance of certificates; fee; rules

The State Board of Tax Practitioners may issue a certificate to a person who qualifies as a registered tax aide if the individual:

Submits an application in the manner prescribed by the board;

Is 18 years of age or older;

Has earned at least a high school diploma or its equivalent, as indicated by evidence of the following, in a form deemed sufficient by the board:

Completion of high school or an equivalent educational level; or

Passage of an approved high school equivalency test;

Presents evidence satisfactory to the board that the applicant has successfully completed at least 40 hours of training approved by the board by rule;

Pays a fee established by the board under ORS 673.685;

Passes an examination;

Demonstrates to the satisfaction of the board fitness for registration; and

Has no disciplinary actions pending before the board.

The board shall issue evidence of certification to each person who qualifies as a registered tax aide.

The board shall adopt rules to:

Determine the subjects, scope and content of the training and examinations; and

Determine a passing score for each examination approved by the board.

Evidence of completing the requirements described in subsection (1)(c), (d) and (f) of this section may be provided in a manner approved by the board by rule.

If, in the judgment of the board, an applicant has, in combination, the education and experience to qualify as a registered tax aide, but does not meet or cannot present evidence of strict compliance with the requirements of subsection (1)(d) of this section, the board may allow some of the applicant’s education or experience to substitute one for the other. However, this subsection does not allow a waiver of, or substitution for, any qualifications needed to be a registered tax aide other than those described in subsection (1)(d) of this section.