Maryland Statutes
Subtitle 2 - State Board of Individual Tax Preparers
Section 21-205 - Powers and Duties

(a)    In addition to any powers set forth elsewhere, the Board may adopt:
        (1)    any bylaw that is necessary to do the business of the Board; and
        (2)    any regulation to carry out this title.
    (b)    In addition to any duties set forth elsewhere, the Board shall:
        (1)    adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;
        (2)    select and administer examinations;
        (3)    establish fees;
        (4)    maintain a list of all authorized individual tax preparers registered by the Board;
        (5)    maintain a record of its proceedings;
        (6)    maintain records of all complaints regarding individual tax preparers in the State; and
        (7)    report to the General Assembly, in accordance with § 2–1257 of the State Government Article.

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