(1) The State Board of Tax Practitioners shall adopt by rule fees for: (a) Application for examination for a tax consultants license. (b) Application for examination for a tax preparers license. (c) Issuance or renewal of a tax consultants license. (d) Issuance or renewal of a tax preparers license. (e) Issuance or renewal of a registered tax aides certificate. (f) Issuance or renewal of a tax consultants inactive license. (g) Issuance or renewal of a tax preparers inactive license. (h) Reactivation of a tax consultants inactive license or reactivation of a tax preparers inactive license. (i) Restoration of lapsed license. (j) Issuance or replacement of a duplicate license or certificate. (k) Registration or registration renewal for a sole proprietorship, partnership, corporation or other legal entity. (L) Issuance or renewal of a combined tax consultants or tax preparers license and registration for a sole proprietorship, partnership, corporation or other legal entity. Eligibility for a combined license shall be determined under rules adopted by the board. (m) Annual registration of a branch office of a sole proprietorship, partnership, corporation or other legal entity. (2) The fees established by the State Board of Tax Practitioners under this section are subject to the prior approval of the Oregon Department of Administrative Services. The fees may not exceed the cost of administering the regulatory program of the State Board of Tax Practitioners pertaining to the purposes for which the fees are established, as authorized by the Legislative Assembly within the boards budget, as that budget may be modified by the Emergency Board.
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