<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-302" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <level label="a">
    <text>To qualify for a registration, the applicant shall be an individual who meets the requirements of this section.</text>
  </level>
  <level label="b">
    <text>The applicant shall be of good character and reputation.</text>
  </level>
  <level label="c">
    <text>The applicant shall be at least 18 years old.</text>
  </level>
  <level label="d">
    <text>The applicant shall possess a high school diploma or have passed an equivalency examination.</text>
  </level>
  <level label="e">
    <text>Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.</text>
  </level>
</section>
