§ 21-403. Records retention requirements
West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: June 1, 2008
Effective: June 1, 2008
MD Code, Business Occupations & Professions, § 21-403
§ 21-403. Records retention requirements
(a) An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer.
(b)(1) Prior to rendering individual tax preparation services, an individual tax preparer shall disclose to the customer, in writing:
(c) An individual tax preparer may not:
Credits
Added by Acts 2008, c. 623, § 3, eff. June 1, 2008.
MD Code, Business Occupations & Professions, § 21-403, MD BUS OCCUP & PROF § 21-403
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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