Section 21-207 - Fees for registration of individual tax preparers. - Maryland Statutes

§ 21-207. Fees for registration of individual tax preparers.
 

(a)  In general.- The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers. 

(b)  Time of payment.- Each individual tax preparer that registers under this title shall pay to the Board: 

(1) a registration fee at the time of registration; or 

(2) a renewal fee at the time of renewal of registration. 

(c)  Payment of fees to Comptroller; distribution.-  

(1) The Board shall pay all fees collected under this section to the State Comptroller. 

(2) The Comptroller shall distribute the fees to the Fund. 
 

[2008, ch. 623, § 3.]