Unannotated Code of Maryland (Last Updated: May 16, 2014) |
BUSINESS OCCUPATIONS AND PROFESSIONS |
TITLE 21. INDIVIDUAL TAX PREPARERS |
SUBTITLE 2. STATE BOARD OF INDIVIDUAL TAX PREPARERS |
§ 21-207. Fees for registration of individual tax preparers
Latest version.
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(a) In general. -- The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers.
(b) Time of payment. -- Each individual tax preparer that registers under this title shall pay to the Board:
(1) a registration fee at the time of registration; or
(2) a renewal fee at the time of renewal of registration.
(c) Payment of fees to Comptroller; distribution. --
(1) The Board shall pay all fees collected under this section to the State Comptroller.
(2) The Comptroller shall distribute the fees to the Fund.