1. (1) An Oregon tax preparation business shall not offer services to the public until the business has:

   1. (a) Complied with applicable laws and rules of the Oregon Corporation Division;
   2. (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
   3. (c) Paid the tax preparation business registration fee required under OAR 800-025-0025.
2. (2) Within fifteen (15) business days of a change of name or ownership, an Oregon State Registered Tax Preparation Business must file a new business registration with the Board and pay a new business registration fee.
3. (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. (4) All Oregon State Registered Tax Preparation Businesses shall comply with State Fire Marshall Address Identification requirements.

Statutory/Other Authority

ORS 670.310(1) & 670.730(10)

Statutes/Other Implemented

ORS 673.643, 673.705–673.740 & 673.990(2)

History

BTP 19-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
TSE 4-1992, f. & cert. ef. 5-15-92
TSE 14-1991, f. 11-25-91, cert. ef. 1-1-92
TSE 13-1991(Temp), f. & cert. ef. 11-25-91
TSE 1-1985, f. & ef. 1-15-85