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§ 21-401. Registration required to provide tax services

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: July 1, 2017

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 4. Prohibited Acts; Penalties (Refs & Annos)
Effective: July 1, 2017
MD Code, Business Occupations & Professions, § 21-401
§ 21-401. Registration required to provide tax services
Currentness
In general
(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.
Employees
(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.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008. Amended by Acts 2017, c. 379, § 1, eff. July 1, 2017.
MD Code, Business Occupations & Professions, § 21-401, MD BUS OCCUP & PROF § 21-401
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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