1. (1) See, ORS 673.690. If an Oregon Licensed Tax Consultant is employed by another Oregon Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant.
2. (2) If an Oregon Designated Tax Consultant ceases to be connected with the corporation, business, or partnership, the records must be retained by the corporation, business, or partnership.
3. (3) Return documents must be kept for a period of not less than four (4) years after the date of engagement.

Statutory/Other Authority

ORS 670.310(1) & 670.730(10)

Statutes/Other Implemented

ORS 673.690, 673.705–673.740 & 673.990(2)

History

BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
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 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0070
TSE 8, f. & ef. 5-19-76