# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### Section 21-301

Except as otherwise provided in Sec.Sec. 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.

---

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