Maryland Statutes
Title 21 - Individual Tax Preparers
Subtitle 3 - Registration

Section 21-301 - Registration Required - An individual shall be registered by the Board before the...

Section 21-302 - Qualifications - (a) To qualify for a registration, the applicant shall be...

Section 21-303 - Application; Examination Fee - An applicant for a registration shall: (1) submit to the...

Section 21-304 - Examination - (a) An applicant who otherwise qualifies for a registration is...

Section 21-305 - Examination -- Retaking - (a) Subject to the provisions of this section, an applicant...

Section 21-306 - Notice of Qualification for Registration - (a) If an applicant qualifies for a registration under this...

Section 21-307 - Authority Granted by Registration - A registration authorizes, while the registration is in effect, the...

Section 21-308 - Expiration and Renewal - (a) Unless a registration is renewed for a 2–year term...

Section 21-309 - Continuing Education - (a) (1) The Board shall adopt regulations that create, in...

Section 21-310 - Regulations for Reinstatement of Registration on Failure to Renew - The Board shall adopt regulations for the reinstatement of the...

Section 21-311 - Denial, Suspension, Revocation of Registration; Reprimands; Penalties - (a) Subject to the hearing provisions of § 21–312 of...

Section 21-312 - Hearings - (a) Except as otherwise provided in § 10–226 of the...

Section 21-313 - Appeals - An individual aggrieved by a final decision of the Board...

Section 21-314 - Charges Related to Disciplinary Action -- Expiration and Surrender of Registrations Prohibited - (a) (1) For the limited purpose set forth in paragraph...