(1) Each year a person shall renew a registered tax aide certificate at a time designated by the State Board of Tax Practitioners. (2) A person renewing a certificate shall: (a) Submit an application to the board before the expiration date of the certificate; (b) Pay the renewal fee established under ORS 673.685; (c) Comply with continuing education requirements as adopted by the board by rule; and (d) Submit evidence that the person has a qualifying supervisor. (3) At least 30 days before the annual renewal date, the board shall notify the renewal applicant that the annual renewal application and fees are due. (4) Any certificate that is not renewed within 15 days after the annual renewal date expires.
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