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09.38.01.00.htm 09.38.01.00. Title 09 MARYLAND DEPARTMENT OF LABOR 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09.38.01.03.htm 09.38.01.03. 03 Federal Registration ― Repealed..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).
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