<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-307" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <text>A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.</text>
</section>
