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