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 public. The General Assembly has determined that it is in the public interest to require individual tax preparers to comply with the continuing education requirements as a prerequisite to the renewal of a registration.