2010 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
TITLE 21 - INDIVIDUAL TAX PREPARERS
Subtitle 3 - Registration
Section 21-302 - Qualifications.
§ 21-302. Qualifications.
(a) In general.- To qualify for a registration, the applicant shall be an individual who meets the requirements of this section.
(b) Character and reputation.- The applicant shall be of good character and reputation.
(c) Age.- The applicant shall be at least 18 years old.
(d) Education.- The applicant shall possess a high school diploma or have passed an equivalency examination.
(e) Examination.- Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.
[2008, ch. 623, § 3.]
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