<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-310" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <text>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:</text>
  <level label="1">
    <text>otherwise is entitled to be registered;</text>
  </level>
  <level label="2">
    <text>complies with the continuing education requirement that the Board sets for this purpose; and</text>
  </level>
  <level label="3">
    <text>pays to the Board:</text>
    <level label="i">
      <text>all past due renewal fees; and</text>
    </level>
    <level label="ii">
      <text>a reinstatement fee, as set by the Board.</text>
    </level>
  </level>
</section>
