§ 21–310
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 21-310 (2026)
Title 21. Individual Tax Preparers
Subtitle 3. Registration
§ 21–310LinkCopy Citation
The Board shall adopt regulations for the reinstatement of the registration of an individual who has failed to renew a registration for any reason if the individual:
(1)
otherwise is entitled to be registered;
(2)
complies with the continuing education requirement that the Board sets for this purpose; and
(3)
pays to the Board:
(i)
all past due renewal fees; and
(ii)
a reinstatement fee, as set by the Board.