RECERTIFICATION

(a) Substantial Involvement. The applicant must demonstrate substantial involvement in the field of tax law throughout the period since the last date of certification as determined by the board of legal specialization and education and the tax certification committee under the standards for initial certification. The board of legal specialization and education or the tax certification committee may accept an affidavit from the applicant which attests to the applicant’s proficiency in tax law consistent with the purpose of the substantial involvement requirement.

(b) Education. The applicant must complete 125 hours of continuing legal education from the filing date of the last application for certification or recertification. Successful passage of the written examination given by the board of legal specialization and education to new applicants satisfies the continuing legal education requirements if the applicant has attained more than 60 hours since the last application date.

(c) Peer Review. The applicant must complete the requirements for initial certification.

(d) Examination. If, after reviewing the material submitted by an applicant for recertification, the board of legal specialization and education and the tax certification committee determine that the applicant may not meet the standards in tax law established under this chapter, the board of legal specialization and education and the tax certification committee may require, as a condition of recertification, that the applicant pass the written examination given by the board of legal specialization and education to new applicants.