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<section article="gbo" article_name="Business Occupations and Professions" number="21-101" title_number="21" title_name="Individual Tax Preparers" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Board” means the State Board of Individual Tax Preparers.</text>
  </level>
  <level label="c">
    <text>“Fund” means the Individual Tax Preparers Fund established under § 21–208 of this title.</text>
  </level>
  <level label="d">
    <text>“In good standing” means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.</text>
  </level>
  <level label="e">
    <text>“Individual tax preparer” means an individual who is registered by the Board to provide individual tax preparation services.</text>
  </level>
  <level label="f">
    <text>“Provide individual tax preparation services” means to prepare, advise or assist in the preparation of, or assume final responsibility for another person’s preparation of a federal or State income tax return of another for valuable consideration.</text>
  </level>
  <level label="g">
    <text>“Registration” means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.</text>
  </level>
</section>
