26 CFR 300.10 - Enrollment of enrolled retirement plan agent fee.

§ 300.10 Enrollment of enrolled retirement plan agent fee.
(a) Applicability. This section applies to the initial enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
(b) Fee. The fee for initially enrolling as an enrolled retirement plan agent with the IRS is $30.
(c) Person liable for the fee. The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled retirement plan agent with the IRS.
(d) Effective/applicability date. This section is applicable beginning April 19, 2011.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011]

Title 26 published on 2014-04-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code