# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### 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.

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