# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 2. State Board of Individual Tax Preparers

#### Section 21-204

(a) A majority of the members then serving on the Board is a quorum.

(b) The Board shall meet at least five times a year, with at least two meetings being held between January 1 and April 15.

(c) Each member of the Board is entitled to:

  (1) compensation in accordance with the State budget; and

  (2) reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.

(d) The Board may employ staff in accordance with the State budget.

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Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)