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§ 21-102. Purpose of title

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2018

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, 2018
MD Code, Business Occupations & Professions, § 21-102
§ 21-102. Purpose of title
Currentness
Purpose of title
(a) The purpose of this title is to establish a registration program to ensure that qualified individuals provide individual tax preparation services.
Exempt individuals
(b) The following individuals are exempt from the requirements of this title:
(1) an individual in good standing with an active license issued by the State Board of Public Accountancy or a licensing authority in another state;
(2) an individual in good standing and admitted to practice law in the State or in another state;
(3) an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
(4) an individual enrolled to practice before the Internal Revenue Service who is governed under circular 230; and
(5) except as provided in subsection (c) of this section, an individual serving as an employee of or assistant to an individual tax preparer or an individual exempted under this subsection in the performance of official duties for the individual tax preparer or the individual exempted under this subsection.
Applicability of exemption
(c) The exemption provided in subsection (b)(5) of this section does not apply to an individual who signs an individual tax return as the preparer.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2018, c. 49, § 1, eff. Oct. 1, 2018.
MD Code, Business Occupations & Professions, § 21-102, MD BUS OCCUP & PROF § 21-102
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.
End of Document