---
kind: "section"
citation: "26 C.F.R. § 300.10"
title: "26"
number: "300.10"
heading: "Registered tax return preparer competency examination fee."
url: "https://uscodex.org/cfr/26/300.10"
---

# §300.10. Registered tax return preparer competency examination fee.

- (a) **Applicability.** This section applies to the competency examination to become a registered tax return preparer pursuant to [31 CFR 10.4(c)](/cfr/31/10.4.md?p=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.

## Notes

### Amendments

[T.D. 9559, 76 FR 72623, Nov. 25, 2011. Redesignated at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022]

### Authority

Authority: 31 U.S.C. 9701.

### Source

Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

### Amendments

[T.D. 9559, 76 FR 72623, Nov. 25, 2011. Redesignated at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022]