Home Table of Contents

§ 21-308. Expiration and renewal of registration

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2017

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 3. Registration (Refs & Annos)
Effective: October 1, 2017
MD Code, Business Occupations & Professions, § 21-308
§ 21-308. Expiration and renewal of registration
Currentness
Expiration date
(a) Unless a registration is renewed for a 2-year term as provided in this section, the registration expires on the second December 31 that comes after the effective date of the registration.
Renewal notice
(b)(1) At least 1 month before a registration expires, the Board shall mail or electronically transmit to the individual:
(i) a renewal application form; and
(ii) a notice that states:
1. the date on which the current registration expires; and
2. the amount of the renewal fee.
(2) If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the individual, at the last known address of the individual, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.
Renewal term
(c) Before a registration expires, the individual periodically may renew it for an additional 2-year term if the individual:
(1) otherwise is entitled to be registered;
(2) pays to the Board a renewal fee, as set by the Board; and
(3) submits to the Board:
(i) a renewal application on the form that the Board provides; and
(ii) satisfactory evidence of compliance with the continuing education requirements set under this subtitle for registration renewal.
Duty of Board to renew
(d) The Board shall renew the registration of each individual who meets the requirements of this section.
Staggered expiration dates
(e) The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2017, c. 246, § 1, eff. Oct. 1, 2017; Acts 2017, c. 247, § 1, eff. Oct. 1, 2017.
MD Code, Business Occupations & Professions, § 21-308, MD BUS OCCUP & PROF § 21-308
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document