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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

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
[18-263-F]

On December 10, 2018, the Maryland State Board of Individual Tax Preparers adopted amendments to Regulation .05 under COMAR 09.38.01 General Regulations. This action, which was proposed for adoption in 45:21 Md. R. 983—984 (October 12, 2018), has been adopted as proposed.

Effective Date: January 28, 2019.

SHANAI R. JORDAN
Executive Director

.05 Code of Professional Conduct.
  A.—D. (text unchanged)
  E. Communications with the Board.
    (1) [An individual tax preparer shall respond in writing to any communications from the Board requesting a response within 30 days of the mailing of these communications, by registered or certified mail, to the last address furnished to the Board by the individual tax preparer] Failure to Respond.
      (a) If an applicant or individual tax preparer receives from the Board a written communication requesting a response, the applicant or individual tax preparer shall respond in writing within 30 days of the date of mailing.
      (b) The Board shall send a written communication by first-class mail to the last address furnished to the Board by the applicant or individual tax preparer.
      (c) Failure to respond as required by this subsection may be considered by the Board to be a violation of Business Occupations and Professions Article, §21-311(a)(5), Annotated Code of Maryland.

    (2) An applicant or individual tax preparer shall notify the Board in writing within 15 days after any change in the applicant’s or individual tax preparer’s:
      (a)—(e) (text unchanged)
  F. — G. (text unchanged)