Application for Examination; Registration

(a)Every tax preparer shall take an examination of not less than fifty

(50)questions which will be prepared by the Director of such division or organizational unit or board as he may designate. To qualify, each preparer must receive a passing grade of at least seventy percent (70%).

(b)Every tax preparer shall register upon forms prescribed by the Director of the division designated by him. The form shall contain sufficient information to identify the tax preparer, including name, address, identification numbers and other identifying data which is prescribed by the Director.

(c)Any tax preparer maintaining more than one business location shall be permitted to file a single form which, in addition to the information required in § 40104(b), clearly designates each location, identifying one location as the principal location and all others as additional locations, and the individual or individuals in charge of each location.

(d)If any of the information required by this Section changes, the tax preparer shall promptly notify the Director of the changes.

(e)Examination Fee. A non-refundable examination fee of One Hundred Dollars ($100.00) shall be paid by each person applying to take COL070307 CH. 40 REGISTRATION, BONDING AND REGULATION OF TAX PREPARERS the Income Tax Preparer examination. The Director may increase such fees commensurate with costs incidental to such exam.

(f)An unsuccessful examinee may be re-examined as follows:

(1)Second test thirty

(30)days after first exam;

(2)Third test thirty

(30)days after second exam;

(3)Thereafter the examinee may be re-examined every six

(6)months.