Unannotated Code of Maryland (Last Updated: May 16, 2014) |
BUSINESS OCCUPATIONS AND PROFESSIONS |
TITLE 21. INDIVIDUAL TAX PREPARERS |
SUBTITLE 3. REGISTRATION |
§ 21-305. Examination -- Retaking
Latest version.
-
(a) In general. -- Subject to the provisions of this section, an applicant who fails an examination given under § 21-304 of this subtitle may retake the examination.
(b) Number not limited; regulations regarding conditions. --
(1) The Board may not limit the number of times an applicant may take an examination.
(2) The Board may adopt regulations to set conditions for retaking the examination, including a requirement that the applicant:
(i) wait a reasonable period between examinations; and
(ii) prepare to retake the examination in a specified manner.
(3) The Board shall set fees for reexamination so that:
(i) the fee for reexamination on the entire examination does not exceed the cost of the required reexamination; and
(ii) the fee for reexamination on less than the entire examination is less than the fee set for the entire examination.