Oregon Code § 673.705·Enacted ·Last updated March 01, 2026
Statute Text
Prohibited acts.
It is unlawful for any person to:
(1) Obtain or
attempt to obtain by any dishonest or fraudulent representation a license as a
tax consultant or a tax preparer or a certificate as a registered tax aide.
(2) Represent
that the person is licensed as a tax consultant or a tax preparer if the person
is not so licensed or represent that the person is qualified as a registered
tax aide if the person is not so certified.
(3) Present or
attempt to use the license or certificate of another person.
(4) Attempt to
use a suspended, lapsed, expired or revoked license or certificate.
(5) Falsely
impersonate a licensee or certificate holder 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 licensees or
certificate holders professional practice. [1973 c.387 §19; 1975 c.464 §22;
1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5; 2025 c.347 §12]
Plain English Explanation
This Oregon statute addresses Prohibited acts. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 673.705
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Prohibited acts. Read the full statute text above for details.
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The formal citation is Oregon Code § 673.705. Use this format in legal documents and court filings.
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