§ 21–301
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 21-301 (2026)
Title 21. Individual Tax Preparers
Subtitle 3. Registration
§ 21–301LinkCopy Citation
Except as otherwise provided in §§ 10–14A–03 and 10–14B–03 of the State Government Article, an individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.