(a)Applicability. This section applies to the competency examination to become a registered tax return preparer pursuant to 31 CFR 10.4(c).
(b)Fee. The fee for taking the registered tax return preparer competency examination is $27, which is the government cost for overseeing the examination and does not include any fees charged by the administrator of the examination.
(c)Person liable for the fee. The person liable for the competency examination fee is the applicant taking the examination.
(d)Effective/applicability date. This section is applicable beginning November 25, 2011.
[T.D. 9559, 76 FR 72623, Nov. 25, 2011]
Title 26 published on 2012-04-01
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.