Section 21-310 – Regulations for Reinstatement of Registration on Failure to Renew
The Board shall adopt regulations for the reinstatement of the registration of an individual who has failed to renew a registration for any reason if the individual: (1) otherwise is entitled to be registered; (2) complies with the continuing education requirement that the Board sets for this purpose; and (3) pays to the Board: (i) all past due renewal […]
Section 21-311 – Denial, Suspension, Revocation of Registration; Reprimands; Penalties
(a) Subject to the hearing provisions of § 21–312 of this subtitle, the Board, on the affirmative vote of a majority of its members then serving, may deny a registration to any applicant, reprimand any registered individual, or suspend or revoke a registration if the applicant or registered individual: (1) fraudulently or deceptively obtains or attempts to […]
Section 21-312 – Hearings
(a) Except as otherwise provided in § 10–226 of the State Government Article, before the Board takes any final action under § 21–311 of this subtitle, it shall give the individual against whom the action is contemplated an opportunity for a hearing before the Board. (b) The Board shall give notice and hold the hearing in accordance […]
Section 21-313 – Appeals
An individual aggrieved by a final decision of the Board in a contested case, as defined in § 10–202 of the State Government Article, may take an appeal as allowed in §§ 10–222 and 10–223 of the State Government Article.
Section 21-314 – Charges Related to Disciplinary Action — Expiration and Surrender of Registrations Prohibited
(a) (1) For the limited purpose set forth in paragraph (2) of this subsection, the registration issued to an individual tax preparer shall remain in effect and does not expire by operation of law while the individual tax preparer is under investigation by the Board or awaiting a hearing or disposition on charges related to disciplinary action […]
Section 21-401 – Practice Without Registration Prohibited
(a) Except as otherwise provided in this title, an individual may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board. (b) Except as otherwise provided in this title, a person may not employ an individual to provide, attempt to provide, or offer to provide individual […]
Section 21-402 – False Representations Prohibited
Unless authorized under this title to provide individual tax preparation services, an individual may not represent to the public, by use of a title, including “registered individual tax preparer” or “individual tax preparer”, by description of services, methods, or procedures, or otherwise, that the individual is authorized to provide individual tax preparation services in the […]
Section 21-403 – Maintenance of Records
(a) An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer. (b) (1) Prior to rendering individual tax preparation services, an individual tax preparer shall disclose […]
Section 21-302 – Qualifications
(a) To qualify for a registration, the applicant shall be an individual who meets the requirements of this section. (b) The applicant shall be of good character and reputation. (c) The applicant shall be at least 18 years old. (d) The applicant shall possess a high school diploma or have passed an equivalency examination. (e) Except as otherwise provided in […]
Section 21-404 – Violation Is Unfair or Deceptive Trade Practice; Remedies
(a) A violation of this title is an unfair or deceptive trade practice within the meaning of Title 13 of the Commercial Law Article and is subject to the enforcement and penalty provisions contained in Title 13 of the Commercial Law Article. (b) In addition to the remedies provided in Title 13 of the Commercial Law Article, […]