A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.
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