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§ 21-101. Definitions

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2015

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: October 1, 2015
MD Code, Business Occupations & Professions, § 21-101
§ 21-101. Definitions
In general
(a) In this title the following words have the meanings indicated.
(b) “Board” means the State Board of Individual Tax Preparers.
(c) “Fund” means the Individual Tax Preparers Fund established under § 21-208 of this title.
In good standing
(d) “In good standing” means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.
Individual tax preparer
(e) “Individual tax preparer” means an individual who is registered by the Board to provide individual tax preparation services.
Provide individual tax preparation services
(f) “Provide individual tax preparation services” means to prepare, advise or assist in the preparation of, or assume final responsibility for another person's preparation of a federal or State income tax return of another for valuable consideration.
(g) “Registration” means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.


Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2015, c. 462, § 1, eff. Oct. 1, 2015.
MD Code, Business Occupations & Professions, § 21-101, MD BUS OCCUP & PROF § 21-101
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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