Unannotated Code of Maryland (Last Updated: May 16, 2014) |
BUSINESS OCCUPATIONS AND PROFESSIONS |
TITLE 21. INDIVIDUAL TAX PREPARERS |
SUBTITLE 3. REGISTRATION |
§ 21-302. Qualifications
Latest version.
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(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.