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§ 21-304. Registration examinations; in general

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: July 1, 2010

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 3. Registration (Refs & Annos)
Effective: July 1, 2010
MD Code, Business Occupations & Professions, § 21-304
§ 21-304. Registration examinations; in general
Currentness
Right to examination
(a) An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.
Time and place of examination
(b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
Notice of examination
(c) The Board shall give each qualified applicant notice of the time and place of examination.
Form 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.
Regulations
(e) The Board shall adopt regulations that establish the passing score for an examination.
Notification of examination score
(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.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2010, c. 85, § 1, eff. July 1, 2010; Acts 2010, c. 86, § 1, eff. July 1, 2010.
MD Code, Business Occupations & Professions, § 21-304, MD BUS OCCUP & PROF § 21-304
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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