The acceptance by a nonresident of a license as a tax consultant or tax preparer shall be considered equivalent to the appointment by the nonresident of the __________ as an attorney upon whom may be served with any action from any court in Oregon, arising out of any business done by the nonresident as a tax consultant or tax preparer in Oregon. Question 12Select one: a. State Board of Tax Practitioners b. Internal Revenue Service c. Oregon State Board of Taxation d. Oregon Secretary of State