2010 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
TITLE 21 - INDIVIDUAL TAX PREPARERS
Subtitle 3 - Registration
Section 21-308 - Expiration and renewal.

§ 21-308. Expiration and renewal.
 

(a)  In general.- 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. 

(b)  Notice and application for renewal.- At least 1 month before a registration expires, the Board shall mail to the individual, at the last known address of the individual: 

(1) a renewal application form; and 

(2) a notice that states: 

(i) the date on which the current registration expires; 

(ii) the date by which the Board must receive the renewal application for the renewal to be issued and mailed before the registration expires; and 

(iii) the amount of the renewal fee. 

(c)  Renewal.- 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. 

(d)  Renewal - Duty of Board.- The Board shall renew the registration of each individual who meets the requirements of this section. 

(e)  Expriation on staggered basis.- The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis. 
 

[2008, ch. 623, § 3.]