Oregon Revised Statutes

Or. Rev. Stat. § 673.615 (2026)

Prohibited acts; preparation of tax returns; refund anticipation loans

✓ current as of May 2026

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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 registered tax aide may assist a tax consultant in the preparation of tax returns only under the supervision of a tax consultant and subject to such conditions and limitations as the board by rule may impose.

(4) 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.

(5) A tax consultant may employ and supervise no more than two registered tax aides at the same time under the conditions and limitations prescribed by the board by rule. [1973 c.387 §2; 1975 c.464 §6; 1977 c.100 §4; 2005 c.331 §5; 2025 c.347 §5]

(Licensing and Certification)

Notes of Decisions

Cited in 3 cases, 1997–2017 · leading case: Oregon State Bar v. Smith, 942 P.2d 793 (Or. Ct. App. 1997).

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Oregon State Bar v. Smith, 942 P.2d 793 (Or. Ct. App. 1997). “Defendants’ analysis, if extended in principle, would compel the invalidation of many, and perhaps all, of those analogous statutes.”

Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003). · cites it 3× “ORS 673.615 and ORS 673.643 require that paid tax preparers register with and be licensed by the Oregon Board of Tax Practitioners (board).”

Oregon Soc'y of Enrolled Agents v. State ex rel. State Bd. of Tax Practitioners, 389 P.3d 1153 (Or. Ct. App. 2017). “) ORS 673.615 requires that a person must be licensed as a tax consultant or a tax preparer to charge a fee to prepare, advise, or assist in the preparation of tax returns.”

— Or. Rev. Stat. § 673.615(1) — 1 case

Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003). “ORS 673.615 and ORS 673.643 require that paid tax preparers register with and be licensed by the Oregon Board of Tax Practitioners (board).”

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