Md. Code Ann., Bus. Occ. & Prof. § 21-401
Registration required to provide tax services
Effective Oct 1, 2024Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2017, c. 379, § 1, eff. July 1, 2017; Acts 2024, c. 731, § 1, eff. Oct. 1, 2024; Acts 2024, c. 732, § 1, eff. Oct. 1, 2024.State of Maryland
- (a) Except as otherwise provided in this title, an individual may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board.
- (b) Except as otherwise provided in this title, a person may not employ an individual to provide, attempt to provide, or offer to provide individual tax preparation services in the State unless the individual is registered by the Board.
- (c) The Board shall notify the Field Enforcement Bureau of the Comptroller's Office of a violation of this section within 5 business days after the Board determines that the violation has occurred.
Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2017, c. 379, § 1, eff. July 1, 2017; Acts 2024, c. 731, § 1, eff. Oct. 1, 2024; Acts 2024, c. 732, § 1, eff. Oct. 1, 2024.