Oregon Administrative Rules
Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
Division 25 - TAX PREPARATION BUSINESSES
Section 800-025-0070 - Keeping of Records

Universal Citation: OR Admin Rules 800-025-0070

Current through Register Vol. 63, No. 9, September 1, 2024

(1) If a Licensed Tax Consultant is employed by another Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant.

(2) If the Licensed Tax Consultant who has been designated as responsible for the tax return preparation activities and decisions of the corporation, firm, or partnership, ceases to be connected with the corporation, firm, or partnership, the records must be retained by the corporation, firm, or partnership.

(3) The records of the returns must be kept for a period of not less than four (4) years after the date of the preparation, advice, or assistance.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)

Statutes/Other Implemented: ORS 673.690 & 673.605-673.990

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.