§ 21–302
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 21-302 (2026)
Title 21. Individual Tax Preparers
Subtitle 3. Registration
§ 21–302LinkCopy Citation
(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.