2010 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
TITLE 21 - INDIVIDUAL TAX PREPARERS
Subtitle 3 - Registration
Section 21-304 - Examination.
§ 21-304. Examination.
(a) In general.- An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.
(b) Time and place.- The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
(c) Time and place - Notice.- The Board shall give each qualified applicant notice of the time and place of examination.
(d) Nature of examination.- 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) Regulations for scoring.- The Board shall adopt regulations that establish the passing score for an examination.
(f) Notification of score; review.-
(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.
[2008, ch. 623, § 3; 2010, chs. 85, 86.]
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