Or. Admin. R. 800-010-0040

Current through Register Vol. 63, No. 8, August 1, 2024

Section 800-010-0040 - Identification

(1) A licensee shall include the name of the tax preparation business through which the personal income tax returns were prepared, the tax preparation business's permanent address, and the signature of the licensee who substantially prepared the return(s) (licensee's name) on all federal and state personal income tax returns or electronic filing documents prepared by the licensee. This should be in addition to all other data required by the Internal Revenue Service, Department of Revenue, and State Board of Tax Practitioners. Office copies are exempt from this requirement.

(2) The state personal income tax return shall include the signature of the licensee who substantially prepared the return(s) and the Board issued license number of the licensee who substantially prepared the return(s).

TSE 6, f. & ef. 1-5-76; TSE 12, f. & ef. 9-20-77; TSE 1-1978, f. & ef. 2-3-78; TSE 2-1982, f. & ef. 5-10-82; TSE 1-1985, f. & ef. 1-15-85; TSE 2-1995, f. & cert. ef. 5-5-95; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; 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 1-2012, f. 1-30-12, cert. ef. 2-1-12; BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14; BTP 1-2015, f. 1-16-15, cert. ef. 2/1/2015; BTP 1-2017, f. & cert. ef. 1/27/2017; BTP 1-2019, amend filed 09/20/2019, effective 10/1/2019

Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented: ORS 673.730(7) & 673.605 - 673.990