# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### Section 21-301

Except as otherwise provided in Sec.Sec. 10-14A-03 and 10-14B-03 of the State Government Article, an individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.

#### Section 21-302

(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 this subtitle, the applicant shall pass an examination given by the Board under this subtitle.

#### Section 21-303

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

(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 Board shall give the examination prepared by the Internal Revenue Service or an equivalent examination by an independent national or state regulatory authority as determined by the Board.

(e) The Board shall adopt regulations that establish the passing score for an examination.

(f)

  (1) The Board shall notify each applicant of the applicant's examination score.

  (2) Any applicant who requests an appointment within 60 days after the date on which notification is sent may review the applicant's answers to the examination.

#### Section 21-305

(a) Subject to the provisions of this section, an applicant who fails an examination given under Sec. 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 the applicant:

    (i) wait a reasonable period between examinations; and

    (ii) prepare to retake the examination in a specified manner.

  (3) The Board shall set fees for reexamination so that:

    (i) the fee for reexamination on the entire examination does not exceed the cost of the required reexamination; and

    (ii) the fee for reexamination on less than the entire examination is less than the fee set for the entire examination.

#### Section 21-306

(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 the registration fee, the Board shall issue a registration to each applicant who meets the requirements of this subtitle.

#### Section 21-307

A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.

#### Section 21-308

(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 notice that states:

      (1) the date on which the current registration expires; and

      (2) the amount of the renewal fee.

  (2) If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the individual, at the last known address of the individual, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.

(c) Before a registration expires, the individual periodically may renew it for an additional 2-year term if the individual:

  (1) otherwise is entitled to be registered;

  (2) pays to the Board a renewal fee, as set by the Board; and

  (3) submits to the Board:

    (i) a renewal application on the form that the Board provides; and

    (ii) satisfactory evidence of compliance with the continuing education requirements set under this subtitle for registration renewal.

(d) The Board shall renew the registration of each individual who meets the requirements of this section.

(e) The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis.

#### Section 21-309

(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 in federal and State tax preparation services;

  (2) ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State; and

  (3) provide an individual with alternative ways by which to qualify through a variety of programs, which may include:

    (i) professional development programs;

    (ii) technical sessions of professional societies or chapters;

    (iii) college courses approved by the Board;

    (iv) seminars provided by governmental units; and

    (v) other seminars or symposiums related to tax preparation services.

(c) The Board may appoint a continuing education committee to help the Board in carrying out this section.

(d)

  (1) The regulations adopted under this section shall provide a system for reporting and recording the program hours earned by the individual.

  (2) The Board may not require an individual to submit scores or grades earned during participation by the individual in a program.

(e)

  (1) The Board may enter into written agreements with qualified persons wishing to conduct approved programs.

  (2) A person seeking approval by the Board for this purpose shall:

    (i) submit to the Board an application on the form that the Board provides; and

    (ii) pay an application fee, as set by the Board.

#### Section 21-310

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 fees; and

  (ii) a reinstatement fee, as set by the Board.

#### Section 21-311

(a) Subject to the hearing provisions of Sec. 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 obtain a registration for the applicant or registered individual or for another;

  (2) fraudulently or deceptively uses a registration;

  (3) under the laws of the United States or of any state, is convicted of a felony or a misdemeanor, either of which is directly related to the fitness and qualification of the applicant or registered individual to provide individual tax preparation services;

  (4) is guilty of negligence, incompetence, or misconduct while providing individual tax preparation services;

  (5) violates any regulation adopted under this title; or

  (6) violates any provision of this title.

(b)

  (1) In addition to reprimanding or suspending or revoking a registration under this subsection, the Board may impose a penalty not exceeding $5,000 for each violation.

  (2) To determine the amount of the penalty imposed under this subsection, the Board shall consider:

    (i) the seriousness of the violation;

    (ii) the harm caused by the violation;

    (iii) the good faith of the registered individual; and

    (iv) any history of previous violations by the registered individual.

  (3) The Board shall use a penalty collected under this subsection to provide for the enforcement of this section.

#### Section 21-312

(a) Except as otherwise provided in Sec. 10-226 of the State Government Article, before the Board takes any final action under Sec. 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 with Title 10, Subtitle 2 of the State Government Article.

(c) If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, the Board may hear and determine the matter.

#### Section 21-313

An individual aggrieved by a final decision of the Board in a contested case, as defined in Sec. 10-202 of the State Government Article, may take an appeal as allowed in Sec.Sec. 10-222 and 10-223 of the State Government Article.

#### Section 21-314

(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 under this subtitle.

  (2) An extension of a registration term under this subsection is effective only for the purpose of retaining the jurisdiction of the Board over the individual tax preparer during the course of disciplinary proceedings and does not prevent the registration from expiring for any other purpose.

(b) Unless the Board agrees to accept the surrender, an individual tax preparer may not surrender a registration while the individual tax preparer is under investigation or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.

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