# COMAR Title 09 — Maryland Department of Labor

## Subtitle 38 — State Board of Individual Tax Preparers

### Chapter 02 — Continuing Education

#### Regulation .04 Controls and Reporting.

*COMAR 09.38.02.04*

A. A renewal applicant shall provide a certification of compliance with renewal requirements, under Business Occupations and Professions Article, §§21-308 and 21-309, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.

B. The Board, at its discretion, may verify the information and documentation supporting a renewal applicant’s certification of continuing education credit. Upon request, the renewal applicant shall submit to the Board, or its designee, copies of the original documentation supporting the certification provided under §A of this regulation.