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09.38.01.00.htm 09.38.01.00. Title 09 DEPARTMENT OF LABOR, LICENSING, AND REGULATION Subtitle 38 STATE BOARD OF INDIVIDUAL TAX PREPARERS Chapter 01 General Regulations Authority: Business Occupations and Professions Article, §21-101, 21-203, 21-205, 21-207, and 21-301―21-304, Annotated Code of Maryland; Ch. 623, §6, Acts of 2008
09.38.01.01.htm 09.38.01.01. 01 The Board.. A. In this chapter, the following terms have the meanings indicated.. 1) “Board” means the State Board of Individual Tax Preparers.. 2) "Client" means a person for whom an individual tax preparer performs individual tax preparation services.3) “Examination” means the Maryland Registered Tax Preparer Examination given by the Board.. B. The Board shall hold an annual meeting in July of each year or at such other time as the members of the Board may vote upo
09.38.01.02.htm 09.38.01.02. 02 The Examination.. A. The passing score for the Examination is 70 percent.. B. After December 31, 2015, an individual shall pass the Examination given by the Board in order to qualify for a registration unless the individual meets the requirements of §D of this regulation.C. An individual who has passed the Registered Tax Return Preparer Examination given by the Internal Revenue Service from November 1, 2011, through January 18, 2013, shall be considered to have passed
09.38.01.03.htm 09.38.01.03. 03 Federal Registration ― Repealed..
09.38.01.04.htm 09.38.01.04. 04 Fees.. Fees charged by the Board are as follows:. A. Registration fee ― $100;. B. Renewal fee ― $100;. C. Reinstatement of expired registration fee ― $120..
09.38.01.05.htm 09.38.01.05. 05 Code of Professional Conduct.. A. Responsibilities and Practices.. 1) An individual tax preparer may not commit any act that reflects adversely on the individual tax preparer’s fitness to provide individual tax preparation services.2) An individual tax preparer may not permit others to perform acts on the individual tax preparer’s behalf, either with or without compensation, which, if performed by the individual tax preparer, would constitute a violation of the Code of Professi
09.38.01.9999.htm 09.38.01.9999. Administrative History Effective date:. Regulations .01―04 adopted as an emergency provision effective February 25, 2011 (38:7 Md. R. 428) adopted permanently effective August 8, 2011 (38:16 Md. R. 944)Regulation .01A amended effective March 5, 2012 (39:4 Md. R. 336) November 23, 2015 (42:23 Md. R. 1433)Regulation .02 amended effective March 5, 2012 (39:4 Md. R. 336) November 23, 2015 (42:23 Md. R. 1433)Regulation .03 repealed effective November 23, 2015 (42:23 Md. R. 1433).
09.38.02.00.htm 09.38.02.00. Title 09 DEPARTMENT OF LABOR, LICENSING, AND REGULATION Subtitle 38 STATE BOARD OF INDIVIDUAL TAX PREPARERS Chapter 02 Continuing Education Authority: Business Occupations and Professions Article, §21-205, 21-308 and 21-309, Annotated Code of Maryland
09.38.02.01.htm 09.38.02.01. 01 Citation of Regulations, Applicability, and Purpose.. A. These regulations may be cited and referred to as the "Individual Tax Preparers Continuing Education Regulations" The continuing education requirement applies to all persons registered under Business Occupations and Professions Article, Annotated Code of Maryland, to provide individual tax preparation services in this State.B. The public interest requires that individual tax preparers provide competent service to the publi
09.38.02.02.htm 09.38.02.02. 02 Basic Requirement.. A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.C. The Board may accept continuing education hours approved by the Internal Revenue Service.. D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall
09.38.02.03.htm 09.38.02.03. 03 Programs Which Qualify.. A. The overriding consideration in determining whether a specific program qualifies is that it shall be a formal program of learning which contributes directly to the professional competence of the individual.B. Group Continuing Education Programs.. 1) Group continuing education programs will qualify only if §A of this regulation is met and:. a) An outline is prepared in advance and preserved for review by the Board, if required;.
09.38.02.04.htm 09.38.02.04. 04 Controls and Reporting.. A. A renewal applicant shall provide a certification of compliance with renewal requirements, under Business Occupations and Professions Article, §21-308 and 21-309, Annotated Code of Maryland, under penalty of perjury, in an appropriate form specified by the Board.B. The Board, at its discretion, may verify the information and documentation supporting a renewal applicant’s certification of continuing education credit. Upon request, the
09.38.02.05.htm 09.38.02.05. 05 Exceptions.. The Board may issue a registration to a renewal applicant who has not fully complied with the continuing education requirements in cases when failure by the applicant to fulfill this requirement has been caused by reason of any of the following:A. Health as certified by a medical doctor;. B. Military service on extended active duty with the armed forces of the United States; or. C. Other good and valid causes, as determined and approved by the Board..
09.38.02.9999.htm 09.38.02.9999. Administrative History Effective date: March 5, 2012 (39:4 Md. R. 336).
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