Tax Refund Anticipation Lenders in Oregon

Published: Nov 18, 2011

A $25,000 surety bond or irrevocable letter of credit is required to be posted by tax prepares and tax consultants. This is in connection with existing law’s licensing requirements. Under this bill it states that the surety’s liability would continue until two years after the licensee ceases to conduct business in the state or until the bond was canceled. The surety must include a 30 day cancellation clause in the bond language to cancel the bond. The surety’s aggregate liability cannot exceed the sum of the bond.

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