# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### Section 21-310

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.

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