Oregon Administrative Rules
Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
Division 25 - TAX PREPARATION BUSINESSES
Section 800-025-0020 - Tax Preparation Business Registration
Universal Citation: OR Admin Rules 800-025-0020
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A tax preparation business shall not offer services to the public until the business has:
(a) Complied with applicable laws and rules
of the Oregon Corporation Division;
(b) Registered with the Board, on a
Board-approved application form, the tax preparation business name, address,
telephone number, and e-mail address; the name(s) of the owner(s) of the
business; and the name of the individual(s) responsible under OAR 800-025-0040 for the tax activities of the business; and
(c) Paid the tax preparation business
registration fee required under OAR 800-025-0025.
(2) Within 15 business days of a change of name or ownership, a tax preparation business must file a new business registration with the Board and pay a new business registration fee.
(3) A person who offers tax preparation services under more than one tax preparation business name must register each such name as a separate business.
(4) All tax preparation businesses shall comply with State Fire Marshall Address Identification requirements.
Stat. Auth.: ORS 673.730(5)
Stats. Implemented:
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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