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 21-303 – Application; Examination Fee
An applicant for a registration shall: (1) submit to the Board an application on the form that the Board provides; and (2) pay to the Board or the Board’s designee an examination fee set by the Board in an amount not to exceed the cost of the required examination.
Section 21-304 – Examination
(a) An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section. (b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines. (c) The Board shall give each qualified applicant notice of the time and place of examination. (d) The […]
Section 21-305 – Examination — Retaking
(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 […]
Section 21-306 – Notice of Qualification for Registration
(a) If an applicant qualifies for a registration under this subtitle, the Board shall mail or electronically transmit to the applicant a notice that states that: (1) the applicant has qualified for a registration; and (2) on receipt of a registration fee set by the Board, the Board will issue a registration to the applicant. (b) On payment of […]
Section 21-307 – Authority Granted by Registration
A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.
Section 21-308 – Expiration and Renewal
(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 […]
Section 21-309 – Continuing Education
(a) (1) The Board shall adopt regulations that create, in accordance with this section, continuing education requirements as a condition to the renewal of a registration issued under this subtitle. (2) An individual shall complete at least 16 hours of continuing education activities every 2 years. (b) The continuing education requirements shall: (1) ensure reasonable knowledge about the current trends […]
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 […]