# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### 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.

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