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<section article="gbo" article_name="Business Occupations and Professions" number="21-308" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <level label="a">
    <text>Unless a registration is renewed for a 2–year term as provided in this section, the registration expires on the second December 31 that comes after the effective date of the registration.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>At least 1 month before a registration expires, the Board shall mail or electronically transmit to the individual:</text>
      <level label="i">
        <text>a renewal application form; and</text>
      </level>
      <level label="ii">
        <text>a notice that states:</text>
        <level label="1">
          <text>the date on which the current registration expires; and</text>
        </level>
        <level label="2">
          <text>the amount of the renewal fee.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the individual, at the last known address of the individual, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.</text>
    </level>
  </level>
  <level label="c">
    <text>Before a registration expires, the individual periodically may renew it for an additional 2–year term if the individual:</text>
    <level label="1">
      <text>otherwise is entitled to be registered;</text>
    </level>
    <level label="2">
      <text>pays to the Board a renewal fee, as set by the Board; and</text>
    </level>
    <level label="3">
      <text>submits to the Board:</text>
      <level label="i">
        <text>a renewal application on the form that the Board provides; and</text>
      </level>
      <level label="ii">
        <text>satisfactory evidence of compliance with the continuing education requirements set under this subtitle for registration renewal.</text>
      </level>
    </level>
  </level>
  <level label="d">
    <text>The Board shall renew the registration of each individual who meets the requirements of this section.</text>
  </level>
  <level label="e">
    <text>The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis.</text>
  </level>
</section>
