(a) Unless a permit is renewed for a 2–year term as provided in this section, the permit expires on the first December 31 that comes:
(1) after the effective date of the permit; and
(2) in an even–numbered year.
(b) (1) At least 1 month before a permit expires, the Board shall mail or electronically transmit to the permit holder:
(i) a renewal application form; and
(ii) a notice that states:
1. the date on which the current permit expires; and
2. the amount of the permit fee.
(2) If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the permit holder, at the last known address of the permit holder, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.
(c) Before a permit expires, the permit holder periodically may renew it for an additional 2–year term, if the holder:
(1) otherwise is entitled to a permit;
(2) pays to the Board a permit fee set by the Board; and
(3) submits to the Board a renewal application on the form that the Board provides.
(d) The Board shall renew the permit of each permit holder who meets the requirements of this section.
Structure Maryland Statutes
Business Occupations and Professions
Section 2-401 - Permit to Practice Accountancy as a Firm
Section 2-402 - Qualifications of Applicants -- Partnerships
Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies
Section 2-403 - Qualifications of Applicants -- Corporations
Section 2-404 - Application Form; Requirements
Section 2-405 - Issuance of Permit
Section 2-406 - Scope of Permit
Section 2-407 - Term and Renewal of Permit
Section 2-408 - Notice of Change in Name or Composition
Section 2-409 - Use of Partnership Name by Surviving Partner
Section 2-411 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings
Section 2-412 - Denials, Reprimands, Suspensions, and Revocations -- Hearings
Section 2-413 - Limitations on Expiration and Surrender of Permit
Section 2-414 - Reinstatement of Revoked or Suspended Permit
Section 2-415 - Continual Compliance With Permit Requirement