# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### Section 21-307

A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.

---

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