Maryland Code § 21-314
Maryland Code § 21-314. Reproduced from the official Maryland Code, with a citation summary, verification link, and related provisions.
§ 21-314.
(a) (1) For the limited purpose set forth in paragraph (2) of this subsection, the registration issued to an individual tax preparer shall remain in effect and does not expire by operation of law while the individual tax preparer is under investigation by the Board or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.
(2) An extension of a registration term under this subsection is effective only for the purpose of retaining the jurisdiction of the Board over the individual tax preparer during the course of disciplinary proceedings and does not prevent the registration from expiring for any other purpose.
(b) Unless the Board agrees to accept the surrender, an individual tax preparer may not surrender a registration while the individual tax preparer is under investigation or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.
Source: official Maryland text · Last verified 2026-08-27
At a glance
- Citation: Maryland Code § 21-314
- Jurisdiction: Maryland
- Code: Maryland Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Maryland Code. Confirm it against the primary source before relying on it:
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Common questions
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The text above is transcribed from the Maryland Code, the codified statutes of Maryland. The official publisher link appears under "Verify the text" on this page.
What subject does Maryland Code § 21-314 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Maryland source before relying on this text.
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