1. (1) An applicant for an initial Registered Tax Aide certification must submit the following:

   1. (a) Proof of having successfully completed the forty (40) hour basic education course as required under OAR 800-015-0005 or submit an official transcript from an accredited university or college that shows having completed the equivalent of the forty (40) hour basic education course with each semester hour credit being considered the equivalent of fifteen (15) hours and each quarter hour credit being considered the equivalent of ten (ten) hours.
   2. (b) For applicants who successfully completed the forty (40) hour basic education course, proof of having passed the exam for the forty (40) hour basic education course with a passing score of seventy-five (75%) or higher within one hundred and twenty (120) days from the date of course completion.
   3. (c) The name, contact information, and license number of supervising licensed tax consultant they will be working for as a registered tax aide. If the applicant is not employed at the time of submitting application, their application will be processed and they will be supplied with their registration number but not a certificate of registration. The name, contact information, and license number of supervising licensed tax consultant they will be working for as a registered tax aide is required for issuance of certificate of registration.
2. (2) Second, Third, and Fourth renewals of registration each require at least thirty (30) hours of acceptable continuing education completed since the prior renewal date in compliance with OAR 800-015-0010, 800-015-0015, and 800-015-0020.
3. (3) Registrations cannot be renewed after the fourth (4th) year. A person must reapply and qualify for registration in compliance with subsection one (1) of this rule.
4. (4) A Registered Tax Aide must update the Board within fifteen (15) days of either first gainful employment or in the case of a change of employment, indicating the name of their supervising licensed tax consultant.

Statutory/Other Authority

ORS 673.605 - ORS 673.730 & OAR 800-001-0025 - 800-025-0050

Statutes/Other Implemented

ORS 673.605 - ORS 673.730 & OAR 800-001-0025 - 800-025-0050

History

BTP 29-2025, adopt filed 11/25/2025, effective 12/31/2025