(a) Subject to the provisions of this section, an applicant who fails an examination given under § 21–304 of this subtitle may retake the examination.
(b) (1) The Board may not limit the number of times an applicant may take an examination.
(2) The Board may adopt regulations to set conditions for retaking the examination, including a requirement that the applicant:
(i) wait a reasonable period between examinations; and
(ii) prepare to retake the examination in a specified manner.
(3) The Board shall set fees for reexamination so that:
(i) the fee for reexamination on the entire examination does not exceed the cost of the required reexamination; and
(ii) the fee for reexamination on less than the entire examination is less than the fee set for the entire 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