OAR 800-025-0027: Eligibility for Combined Business Registration and Tax Consultant/Preparer License

(1) An Oregon State Registered Tax Preparation Business is not eligible for a combined license and registration under OAR 800- 020-0025(1)(f) and (2)(f) unless at least one (1) of the owners of the tax preparation business is a Licensed Tax Consultant, a Licensed Tax Preparer, or a Registered Tax Aide. As used in this section, "owner" means an individual who owns at least ten (10%) percent of the tax preparation business. (2) An Oregon State Registered Tax Preparation Business, including a tax preparation business that must file a new registration due to a change of name or ownership, is not eligible for a combined license or registration under OAR 800-020- 0025(1)(f) and (2)(f) unless the business registration submitted is: (a) A new business registration, at the time of application for the owner's tax consultant's license, tax preparer's license, or registered tax aides certificate. (b) A renewal combination registration , before the expiration date of the current registration. (3) A licensee or registrant who owns more than one (1) tax preparation business in the State of Oregon is eligible for only one (1) combined license and business registration under OAR 800-020-0025(1)(f) and (2)(f). A licensee or registrant must pay the full business registration fee for each additional tax preparation business under 800-020-0025(3)(a).