# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

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

#### Section 21-210

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

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