<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-207" title_number="21" title_name="Individual Tax Preparers" subtitle_number="2" subtitle_name="State Board of Individual Tax Preparers">
  <level label="a">
    <text>The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers.</text>
  </level>
  <level label="b">
    <text>Each individual tax preparer that registers under this title shall pay to the Board:</text>
    <level label="1">
      <text>a registration fee at the time of registration; or</text>
    </level>
    <level label="2">
      <text>a renewal fee at the time of renewal of registration.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>The Board shall pay all fees collected under this section to the State Comptroller.</text>
    </level>
    <level label="2">
      <text>The Comptroller shall distribute the fees to the Fund.</text>
    </level>
  </level>
</section>
