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§ 21-205. Rules, regulations, and bylaws of Board

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: July 1, 2019

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 2. State Board of Individual Tax Preparers (Refs & Annos)
Effective: July 1, 2019
MD Code, Business Occupations & Professions, § 21-205
§ 21-205. Rules, regulations, and bylaws of Board
In general
(a) In addition to any powers set forth elsewhere, the Board may adopt:
(1) any bylaw that is necessary to do the business of the Board; and
(2) any regulation to carry out this title.
Rules of professional conduct, examinations
(b) In addition to any duties set forth elsewhere, the Board shall:
(1) adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;
(2) select and administer examinations;
(3) establish fees;
(4) maintain a list of all authorized individual tax preparers registered by the Board;
(5) maintain a record of its proceedings;
(6) maintain records of all complaints regarding individual tax preparers in the State; and
(7) report to the General Assembly, in accordance with § 2-1257 of the State Government Article.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2019, c. 8, § 5.
MD Code, Business Occupations & Professions, § 21-205, MD BUS OCCUP & PROF § 21-205
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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