Or. Admin. Code § 800-025-0025
Current through Register Vol. 63, No. 11, November 1, 2024
Section 800-025-0025 - Renewal of Tax Preparation Business Registration(1) Tax preparation business registrations expire annually on June 15, except that combination tax preparation business registration/tax preparer licenses shall expire annually on October 15.(2) At least 30 calendar days prior to the registration expiration date each year, the Board shall attempt to notify each tax preparation business, using the contact information they provided to the Board, that their tax preparation business registration is up for 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(14) or the fee for a combined tax consultants or tax preparers license and tax preparation business registration specified in OAR 800-020-0025(15).(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 has been completed.Or. Admin. Code § 800-025-0025
TSE 8-1991, f. & cert. ef. 10-28-91; BTP 1-2004, f. 1-28-04, cert. ef. 2-1-04; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2015, f. 1-16-15, cert. ef. 2/1/2015; BTP 1-2019, amend filed 09/20/2019, effective 10/1/2019Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643 & 673.605-673.990