Maryland Statutes
Business Occupations and Professions
Title 21 - Individual Tax Preparers

Subtitle 1 - Definitions; General Provisions

Section 21-101 - Definitions - (a) In this title the following words have the meanings...

Section 21-102 - General Provisions - (a) The purpose of this title is to establish a...

Subtitle 2 - State Board of Individual Tax Preparers

Section 21-201 - Board Established - There is a State Board of Individual Tax Preparers in...

Section 21-202 - Membership - (a) (1) The Board consists of eight members of which:...

Section 21-203 - Officers - (a) From among its members, the Board shall elect a...

Section 21-204 - Quorum; Meetings; Compensation; Staff - (a) A majority of the members then serving on the...

Section 21-205 - Powers and Duties - (a) In addition to any powers set forth elsewhere, the...

Section 21-206 - Investigations - (a) The Board may investigate a complaint that alleges a...

Section 21-207 - Fees for Registration of Individual Tax Preparers - (a) The Board may set reasonable fees for the registration...

Section 21-208 - Individual Tax Preparer Fund - (a) There is an Individual Tax Preparers Fund. (b) The...

Section 21-209 - Confirmation of Status and Qualifications of Individuals on Request; Contents of Registration - (a) On request of any person and payment of a...

Section 21-210 - Board Subject to Secretary - The Board exercises its powers, duties, and functions subject to...

Subtitle 3 - Registration

Section 21-301 - Registration Required - An individual shall be registered by the Board before the...

Section 21-302 - Qualifications - (a) To qualify for a registration, the applicant shall be...

Section 21-303 - Application; Examination Fee - An applicant for a registration shall: (1) submit to the...

Section 21-304 - Examination - (a) An applicant who otherwise qualifies for a registration is...

Section 21-305 - Examination -- Retaking - (a) Subject to the provisions of this section, an applicant...

Section 21-306 - Notice of Qualification for Registration - (a) If an applicant qualifies for a registration under this...

Section 21-307 - Authority Granted by Registration - A registration authorizes, while the registration is in effect, the...

Section 21-308 - Expiration and Renewal - (a) Unless a registration is renewed for a 2–year term...

Section 21-309 - Continuing Education - (a) (1) The Board shall adopt regulations that create, in...

Section 21-310 - Regulations for Reinstatement of Registration on Failure to Renew - The Board shall adopt regulations for the reinstatement of the...

Section 21-311 - Denial, Suspension, Revocation of Registration; Reprimands; Penalties - (a) Subject to the hearing provisions of § 21–312 of...

Section 21-312 - Hearings - (a) Except as otherwise provided in § 10–226 of the...

Section 21-313 - Appeals - An individual aggrieved by a final decision of the Board...

Section 21-314 - Charges Related to Disciplinary Action -- Expiration and Surrender of Registrations Prohibited - (a) (1) For the limited purpose set forth in paragraph...

Subtitle 4 - Prohibited Acts; Penalties

Section 21-401 - Practice Without Registration Prohibited - (a) Except as otherwise provided in this title, an individual...

Section 21-402 - False Representations Prohibited - Unless authorized under this title to provide individual tax preparation...

Section 21-403 - Maintenance of Records - (a) An individual tax preparer shall maintain for a length...

Section 21-404 - Violation Is Unfair or Deceptive Trade Practice; Remedies - (a) A violation of this title is an unfair or...

Section 21-405 - Civil and Criminal Penalties - (a) (1) The Board may impose on a person who...

Subtitle 5 - Short Title; Termination of Title

Section 21-501 - Short Title - This title may be cited as the “Maryland Individual Tax...

Section 21-502 - Termination of Title - Subject to the evaluation and reestablishment provisions of the Maryland...