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Md. Code Ann., Bus. Occ. & Prof. § 21-310

Known as the Maryland Individual Tax Preparers Act

The act spans §§ 21-101 to 21-502 (33 sections).

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.

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