Title 21. Individual Tax Preparers

Statutes in effect as of October 1, 2026.

Full title: HTML · Markdown · XML

Subtitle 1. Definitions; General Provisions

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 21–101 Md. Code Ann., Bus. Occ. & Prof. § 21-101 (2026)	HTML · MD · XML
§ 21–102 Md. Code Ann., Bus. Occ. & Prof. § 21-102 (2026)	HTML · MD · XML

Subtitle 2. State Board of Individual Tax Preparers

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 21–201 Md. Code Ann., Bus. Occ. & Prof. § 21-201 (2026)	HTML · MD · XML
§ 21–202 Md. Code Ann., Bus. Occ. & Prof. § 21-202 (2026)	HTML · MD · XML
§ 21–203 Md. Code Ann., Bus. Occ. & Prof. § 21-203 (2026)	HTML · MD · XML
§ 21–204 Md. Code Ann., Bus. Occ. & Prof. § 21-204 (2026)	HTML · MD · XML
§ 21–205 Md. Code Ann., Bus. Occ. & Prof. § 21-205 (2026)	HTML · MD · XML
§ 21–206 Md. Code Ann., Bus. Occ. & Prof. § 21-206 (2026)	HTML · MD · XML
§ 21–207 Md. Code Ann., Bus. Occ. & Prof. § 21-207 (2026)	HTML · MD · XML
§ 21–208 Md. Code Ann., Bus. Occ. & Prof. § 21-208 (2026)	HTML · MD · XML
§ 21–209 Md. Code Ann., Bus. Occ. & Prof. § 21-209 (2026)	HTML · MD · XML
§ 21–210 Md. Code Ann., Bus. Occ. & Prof. § 21-210 (2026)	HTML · MD · XML

Subtitle 3. Registration

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 21–301 Md. Code Ann., Bus. Occ. & Prof. § 21-301 (2026)	HTML · MD · XML
§ 21–302 Md. Code Ann., Bus. Occ. & Prof. § 21-302 (2026)	HTML · MD · XML
§ 21–303 Md. Code Ann., Bus. Occ. & Prof. § 21-303 (2026)	HTML · MD · XML
§ 21–304 Md. Code Ann., Bus. Occ. & Prof. § 21-304 (2026)	HTML · MD · XML
§ 21–305 Md. Code Ann., Bus. Occ. & Prof. § 21-305 (2026)	HTML · MD · XML
§ 21–306 Md. Code Ann., Bus. Occ. & Prof. § 21-306 (2026)	HTML · MD · XML
§ 21–307 Md. Code Ann., Bus. Occ. & Prof. § 21-307 (2026)	HTML · MD · XML
§ 21–308 Md. Code Ann., Bus. Occ. & Prof. § 21-308 (2026)	HTML · MD · XML
§ 21–309 Md. Code Ann., Bus. Occ. & Prof. § 21-309 (2026)	HTML · MD · XML
§ 21–310 Md. Code Ann., Bus. Occ. & Prof. § 21-310 (2026)	HTML · MD · XML
§ 21–311 Md. Code Ann., Bus. Occ. & Prof. § 21-311 (2026)	HTML · MD · XML
§ 21–312 Md. Code Ann., Bus. Occ. & Prof. § 21-312 (2026)	HTML · MD · XML
§ 21–313 Md. Code Ann., Bus. Occ. & Prof. § 21-313 (2026)	HTML · MD · XML
§ 21–314 Md. Code Ann., Bus. Occ. & Prof. § 21-314 (2026)	HTML · MD · XML

Subtitle 4. Prohibited Acts; Penalties

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 21–401 Md. Code Ann., Bus. Occ. & Prof. § 21-401 (2026)	HTML · MD · XML
§ 21–402 Md. Code Ann., Bus. Occ. & Prof. § 21-402 (2026)	HTML · MD · XML
§ 21–403 Md. Code Ann., Bus. Occ. & Prof. § 21-403 (2026)	HTML · MD · XML
§ 21–404 Md. Code Ann., Bus. Occ. & Prof. § 21-404 (2026)	HTML · MD · XML
§ 21–405 Md. Code Ann., Bus. Occ. & Prof. § 21-405 (2026)	HTML · MD · XML

Subtitle 5. Short Title; Termination of Title

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 21–501 Md. Code Ann., Bus. Occ. & Prof. § 21-501 (2026)	HTML · MD · XML
§ 21–502 Md. Code Ann., Bus. Occ. & Prof. § 21-502 (2026)	HTML · MD · XML