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 21-301 – Registration Required
An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.