<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-301" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <text>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.</text>
</section>
