OAR 800-025-0025: Renewal of Tax Preparation Business Registration

(1) Oregon State Registered Tax Preparation Business registrations expire annually as follows: (a) June fifteenth (15)for combination license renewal for licensed tax consultants and their businesses or unlicensed owner-run business. (b) October fifteenth (15) for combination license renewal for licensed tax preparers and their businesses. (c) December fifteenth (15) for combination registration renewal for registered tax aides and their businesses. (2) At least thirty (30) calendar days prior to each annual business registration expiration date, the Board shall attempt to notify each Oregon State Registered Tax Preparation Business, using the contact information the business provided to the Board, that their tax preparation business registration is going to expire and is in need of renewal. (3) Renewal registrations will be issued to a qualifying tax preparation business upon receipt and validation of a completed registration renewal application and the fee for registering a tax preparation business specified in OAR 800-020-0025(1)(f) or the fee for a combined tax consultants or tax preparers license and tax preparation business registration specified in OAR 800-020-0025(2)(f). (4) A tax preparation business whose registration has expired shall not perform tax preparation services for the public, for valuable consideration, or offer such services until the tax business submits a new tax preparation business registration application and the application process is completed.