(a) Unless a registration is renewed for a 2–year term as provided in this section, the registration expires on the second December 31 that comes after the effective date of the registration.
(b) (1) At least 1 month before a registration expires, the Board shall mail or electronically transmit to the individual:
(i) a renewal application form; and
(ii) a notice that states:
1. the date on which the current registration expires; and
2. the amount of the renewal 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 individual, at the last known address of the individual, 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 registration expires, the individual periodically may renew it for an additional 2–year term if the individual:
(1) otherwise is entitled to be registered;
(2) pays to the Board a renewal fee, as set by the Board; and
(3) submits to the Board:
(i) a renewal application on the form that the Board provides; and
(ii) satisfactory evidence of compliance with the continuing education requirements set under this subtitle for registration renewal.
(d) The Board shall renew the registration of each individual who meets the requirements of this section.
(e) The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis.
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