Oregon Revised Statutes Chapter 673 § 673.725 — State
Oregon Revised Statutes Chapter 673 ·
Oregon Code § 673.725·Enacted ·Last updated March 01, 2026
Statute Text
State
Board of Tax Practitioners; term; qualification.
(1) There is created a State Board
of Tax Practitioners. The board shall consist of seven members who shall be
appointed by the Governor.
(2) The term of
office for each member shall be three years and no member shall be eligible for
appointment to more than three terms of office, but a member serves at the
pleasure of the Governor. Before the expiration of the term of a member, the
Governor shall appoint a successor or reappoint the incumbent member if the
incumbent member is eligible for reappointment. The Governor shall fill
vacancies on the board as they may occur and a member appointed to fill a
vacancy shall serve the unexpired term of the predecessor.
(3)(a) Of the
members of the board six shall be licensed as tax consultants under ORS 673.605
to 673.740. Each of the six shall have been engaged in the preparation of
personal income tax returns for another and for a valuable consideration for no
less than five years.
(b) One member of
the board shall be a member of the general public.
(4) All
appointments of members of the board by the Governor are subject to
confirmation by the Senate pursuant to section 4, Article III, Oregon
Constitution. [1973 c.387 §21; 1983 c.110 §2; 1987 c.414 §68; 1993 c.744 §249a;
1997 c.21 §3; 2001 c.136 §8]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 673.725
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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