# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 5. Short Title; Termination of Title

#### Section 21-501

This title may be cited as the "Maryland Individual Tax Preparers Act".

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