§ 21-314
148 words·~1 min read·
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§21–314.
(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.