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 09.38.02.02 - Basic Requirement
Universal Citation: MD Code Reg 09.38.02.02
Current through Register Vol. 51, No. 19, September 20, 2024
A. A renewal applicant shall complete at least 16 hours of qualifying continuing education for each 2-year registration term.
B. A minimum of 4 hours of the continuing education for each 2-year registration term shall be in Maryland tax-related subjects.
C. The Board may accept continuing education hours approved by the Internal Revenue Service.
D. Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.
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.
