ORS 673.635
Tax preparer’s application

Every person desiring to be licensed as a tax preparer shall apply in writing to the State Board of Tax Practitioners. The application forms shall be approved by the board. Each application shall include or be accompanied by evidence, satisfactory to the board, that the applicant meets the qualifications prescribed in ORS 673.625 (Qualifications for tax consultant and tax preparer). The application shall be accompanied by the examination fee as provided under ORS 673.685 (Fees). [1973 c.387 §6; 1985 c.559 §4; 2005 c.21 §4]

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Location: https://oregon.public.law/statutes/ors_673.635

Original Source: Section 673.635 — Tax preparer’s application, https://www.­oregonlegislature.­gov/bills_laws/ors/ors673.­html (last ac­cessed Aug. 25, 2023).

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [. ] (4)(a) A person petitioning for relief [. ]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify. Here is the original source for section 673.635

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ORS Timeline

Here's how the legislature describes the process

The ORS is published every two years. Each edition incorporates all laws, and changes to laws, enacted by the Legislative Assembly through the odd-numbered year regular session referenced in the volume titles for that edition.

The 2021 Edition does not include changes to the law enacted during the 2021 second special session and the 2022 regular session of the Eighty-first Legislative Assembly. Changes to the law by the 2021 second special session and the 2022 regular session will be reflected in the 2023 Edition of Oregon Revised Statutes. . . .

The 2023 Edition will be available online in early 2024.