Code of Maryland Regulations
Title 09 - MARYLAND DEPARTMENT OF LABOR
Subtitle 38 - STATE BOARD OF INDIVIDUAL TAX PREPARERS
Chapter 09.38.02 - Continuing Education
Section 09.38.02.01 - Citation of Regulations, Applicability, and Purpose
Universal Citation: MD Code Reg 09.38.02.01
Current through Register Vol. 51, No. 19, September 20, 2024
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.
Disclaimer: These regulations may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
