§ 21–312
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 21-312 (2026)
Title 21. Individual Tax Preparers
Subtitle 3. Registration
§ 21–312LinkCopy Citation
(a)
Except as otherwise provided in § 10–226 of the State Government Article, before the Board takes any final action under § 21–311 of this subtitle, it shall give the individual against whom the action is contemplated an opportunity for a hearing before the Board.
(b)
The Board shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)
If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, the Board may hear and determine the matter.