TITLE 21 - INDIVIDUAL TAX PREPARERS
- Subtitle 1 - Definitions; General Provisions
- Subtitle 2 - State Board of Individual Tax Preparers
- Section 21-201 - Board established.
- Section 21-202 - Membership.
- Section 21-203 - Officers.
- Section 21-204 - Quorum; meetings; compensation; staff.
- Section 21-205 - Powers and duties.
- Section 21-206 - Investigations.
- Section 21-207 - Fees for registration of individual tax preparers.
- Section 21-208 - Individual Tax Preparer Fund.
- Section 21-209 - Confirmation of status and qualifications of individuals on request; contents of registration.
- Section 21-210 - Board subject to Secretary.
- Subtitle 3 - Registration
- Section 21-301 - Registration required.
- Section 21-302 - Qualifications.
- Section 21-303 - Application; examination fee.
- Section 21-304 - Examination.
- Section 21-305 - Examination - Retaking.
- Section 21-306 - Notice of qualification for registration.
- Section 21-307 - Authority granted by registration.
- Section 21-308 - Expiration and renewal.
- Section 21-309 - Continuing education.
- Section 21-310 - Regulations for reinstatement of registration on failure to renew.
- Section 21-311 - Denial, suspension, revocation of registration; reprimands; penalties.
- Section 21-312 - Hearings.
- Section 21-313 - Appeals.
- Subtitle 4 - Prohibited Acts; Penalties
- Subtitle 5 - Short Title; Termination of Title