# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 2. State Board of Individual Tax Preparers

#### Section 21-207

(a) The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers.

(b) Each individual tax preparer that registers under this title shall pay to the Board:

  (1) a registration fee at the time of registration; or

  (2) a renewal fee at the time of renewal of registration.

(c)

  (1) The Board shall pay all fees collected under this section to the State Comptroller.

  (2) The Comptroller shall distribute the fees to the Fund.

---

Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)