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 21-302 – 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 […]