OAR 800-025-0020: Oregon Tax Preparation Business Registration

(1) An Oregon tax preparation business shall not offer services to the public until the business has: (a) Complied with applicable laws and rules of the Oregon Corporation Division; (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 (c) Paid the tax preparation business registration fee required under OAR 800-025-0025. (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) 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) All Oregon State Registered Tax Preparation Businesses shall comply with State Fire Marshall Address Identification requirements.