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09.38.01 - State Board of Individual Tax Preparers - Final Regulations

FINAL ACTION ON REGULATIONS
MARYLAND REGISTER, VOLUME 42, ISSUE 23,
FRIDAY, NOVEMBER 13, 2015

Title 09
DEPARTMENT OF LABOR, LICENSING, AND REGULATION

Subtitle 38 STATE BOARD OF INDIVIDUAL TAX PREPARERS

Notice of Final Action
[15-202-F]

09.38.01 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

Notice of Final Action
[15-202-F]

On October 19, 2015, the State Board of Individual Tax Preparers adopted amendments to Regulations .01 and .02 and repealed Regulation .03 under COMAR 09.38.01 General Regulations. This action, which was proposed for adoption in 42:16 Md. R. 1065—1066 (August 7, 2015), has been adopted as proposed.

Effective Date: November 23, 2015.

FREDRIC BADER
Chair
State Board of Individual Tax Preparers

.01 The Board.
  A. In this chapter, the following terms have the meanings indicated.
    (1)—(2) (text unchanged)
    (3) “Examination” means the [examination prepared] Maryland Registered Tax Preparer Examination given by the [Internal Revenue Service] Board.
  B.—C. (text unchanged)

.02 [Waiver of] 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 an examination equivalent to that given by the Board.

  [A.] D. [In General] Waiver of Examination. The Board shall grant a waiver of the examination requirement to any individual who:
    (1)—(5) (text unchanged)
  [B.] E. Qualifying Experience.
    (1) In order to meet the requirements of [§A(3)] §D(3) of this regulation, an applicant shall have completed:
      (a)—(b) (text unchanged)
    (2)—(3) (text unchanged)
  [C.] F. (text unchanged)
  [D.] G. Reporting and Controls.
    (1) An applicant for waiver of the examination shall certify under penalty of perjury that the applicant meets the requirements set forth in [§A] §D of this regulation.
    (2)—(3) (text unchanged)