§ 21-207. Fees for registration of individual tax preparers  


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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.


HISTORY: 2008, ch. 623, § 3.