(a) To qualify for a registration, the applicant shall be an individual who meets the requirements of this section.
(b) The applicant shall be of good character and reputation.
(c) The applicant shall be at least 18 years old.
(d) The applicant shall possess a high school diploma or have passed an equivalency examination.
(e) Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.
Structure Maryland Statutes
Business Occupations and Professions
Title 21 - Individual Tax Preparers
Section 21-301 - Registration Required
Section 21-302 - Qualifications
Section 21-303 - Application; Examination Fee
Section 21-305 - Examination -- Retaking
Section 21-306 - Notice of Qualification for Registration
Section 21-307 - Authority Granted by Registration
Section 21-308 - Expiration and Renewal
Section 21-309 - Continuing Education
Section 21-310 - Regulations for Reinstatement of Registration on Failure to Renew
Section 21-311 - Denial, Suspension, Revocation of Registration; Reprimands; Penalties