(a) An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.
(b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
(c) The Board shall give each qualified applicant notice of the time and place of examination.
(d) The Board shall give the examination prepared by the Internal Revenue Service or an equivalent examination by an independent national or state regulatory authority as determined by the Board.
(e) The Board shall adopt regulations that establish the passing score for an examination.
(f) (1) The Board shall notify each applicant of the applicant’s examination score.
(2) Any applicant who requests an appointment within 60 days after the date on which notification is sent may review the applicant’s answers to the examination.
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