An Oregon State Registered Tax Preparation Business shall notify the Board within fifteen (15) business days of:

1. (1) Termination of the Oregon State Registered Tax Preparation Business; or
2. (2) Change of ownership of the Oregon State Registered Tax Preparation Business; or
3. (3) A change in the mailing address, physical address, e-mail address, or telephone number(s) of the Oregon State Registered Tax Preparation Business.
4. (4) As used in this section, "owner" means an individual who owns at least ten percent (10%) percent of any Oregon State Registered Tax Preparation Business.

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 20-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
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 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 7-1991, f. & cert. ef. 10-28-91