There is a State Board of Individual Tax Preparers in the Department.

The Board consists of eight members of which: seven shall have at least 5 years of tax preparation experience; and one shall be a member of a nonprofit tax program or nonprofit consumer advocate program. The Governor shall appoint the members with the advice of the Secretary, the Comptroller, and the Attorney General. Members of the following groups shall be considered for membership on the Board: a member of a nonprofit tax program or nonprofit consumer advocate program; a commercial individual tax preparer who has been in practice in the State for more than 10 years and has at least 200 employees; a member of the Maryland Association of Certified Public Accountants; a member of the Maryland Society of Accountants, Inc.; a member of the Maryland State Bar Association; and a member of the National Association of Enrolled Agents. Each member of the Board shall be: a citizen of the United States; and a resident of the State. Before taking office, each appointee to the Board shall take the oath required by Article I, § 9 of the Maryland Constitution. The term of a member is 4 years and begins on July 1. The terms of members are staggered as required by the terms provided for members of the Board on June 1, 2008. At the end of a term, a member continues to serve until a successor is appointed and qualifies. A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies. Each member of the Board is eligible for reappointment but may not serve more than two consecutive terms. The Governor may remove a member for incompetence, misconduct, neglect of duties, or other sufficient cause. The Governor shall remove a member who ceases to meet the requirements under which the member was appointed, as provided under subsections (a) and (b) of this section. Except as provided in paragraph (4) of this subsection and subject to paragraph (5) of this subsection, a member shall be considered to have resigned if the member did not attend at least two–thirds of the Board meetings held during any consecutive 12–month period while the member was serving on the Board. The Governor may waive the member’s resignation and allow the member to continue serving if the member has been unable to attend meetings for reasons satisfactory to the Governor and the reasons are made public. In accordance with § 8–501 of the State Government Article, the chair shall provide notice to the Governor and the Governor shall appoint a successor.

From among its members, the Board shall elect a chair and other officers as necessary. The manner of election and the term of an officer shall be as the Board determines.

A majority of the members then serving on the Board is a quorum. The Board shall meet at least five times a year, with at least two meetings being held between January 1 and April 15. Each member of the Board is entitled to: compensation in accordance with the State budget; and reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget. The Board may employ staff in accordance with the State budget.

In addition to any powers set forth elsewhere, the Board may adopt: any bylaw that is necessary to do the business of the Board; and any regulation to carry out this title. In addition to any duties set forth elsewhere, the Board shall: adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation; select and administer examinations; establish fees; maintain a list of all authorized individual tax preparers registered by the Board; maintain a record of its proceedings; maintain records of all complaints regarding individual tax preparers in the State; and report to the General Assembly, in accordance with § 2–1257 of the State Government Article. On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board’s website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.

The Board may investigate a complaint that alleges a violation of this title. On receipt of the results of an investigation made under this section, the Board shall promptly take action that is appropriate under this title to ensure compliance with this title. If the Board concludes that conduct alleged to be in violation of this title will result in harm to a resident of the State, the Board may seek a permanent or temporary injunction with respect to the conduct from the circuit court of the county in which the alleged violation occurs. In seeking an injunction under this subsection, the Board is not required to: post bond; allege or prove that an adequate remedy at law does not exist; or allege or prove that substantial or irreparable damage would result from the continued violation. If the Board seeks an injunction or takes a disciplinary action against an individual for a violation of this title, the Board shall notify the Comptroller within 5 business days after taking the action. A member of the Board may not be held personally liable for action taken under this subsection in good faith with reasonable grounds. The Board, or a hearing officer designated by the Board, may administer oaths, hold hearings, and take testimony about all matters within the jurisdiction of the Board. The Board or its designee may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with: a disciplinary action brought under this title; or a proceeding brought for an alleged violation of this title. If an individual fails to comply with a subpoena issued under this subsection, on petition of the Board, a court of competent jurisdiction may compel compliance with the subpoena.

The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers. Each individual tax preparer that registers under this title shall pay to the Board: a registration fee at the time of registration; or a renewal fee at the time of renewal of registration. The Board shall pay all fees collected under this section to the State Comptroller. The Comptroller shall distribute the fees to the Fund.

There is an Individual Tax Preparers Fund. The purpose of the Fund is to approximate the costs associated with the administration and enforcement of this title. The Board shall administer the Fund. The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund. The Fund consists of: revenue distributed to the Fund under § 21–207 of this subtitle; money appropriated in the State budget to the Fund; and any other money from any other source accepted for the benefit of the Fund. The Fund may be used only for costs associated with the administration and enforcement of this title. The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested. Any investment earnings of the Fund shall be credited to the General Fund of the State. Expenditures from the Fund may be made only in accordance with the State budget.

On request of any person and payment of a registration fee set by the Board, the Board shall confirm the registration status and qualifications of any individual who is the subject of the request. Each registration under this section: shall include a statement of the registration status of the individual who is the subject of the request; and may include: information about the examination results and other qualifications of that individual; information about the dates of issuance of the registration of that individual; and information about any disciplinary action taken against that individual.

The Board exercises its powers, duties, and functions subject to the authority of the Secretary.