Public-domain · open source
OpenJurist

Md. Code Ann., Bus. Occ. & Prof. § 21-304

Known as the Maryland Individual Tax Preparers Act

The act spans §§ 21–21 (33 sections).

(a) An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.

(b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.

(c) The Board shall give each qualified applicant notice of the time and place of examination.

(d) The Board shall give the examination prepared by the Internal Revenue Service or an equivalent examination by an independent national or state regulatory authority as determined by the Board.

(e) The Board shall adopt regulations that establish the passing score for an examination.

(f) (1) The Board shall notify each applicant of the applicant’s examination score.

(2) Any applicant who requests an appointment within 60 days after the date on which notification is sent may review the applicant’s answers to the examination.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.