OAR 800-025-0023: Reporting Closing of Business; Address and Telephone Changes
Edition: Current OARD snapshotEffective: 2025-08-22Last verified: 2026-09-07
An Oregon State Registered Tax Preparation Business shall notify the Board within fifteen (15) business days of: (1) Termination of the Oregon State Registered Tax Preparation Business; or (2) Change of ownership of the Oregon State Registered Tax Preparation Business; or (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) 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.
Official history and status
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
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Official source: https://secure.sos.state.or.us/oard/