Maryland Statutes
§ 21-401
Maryland § 21-401
This text of Maryland § 21-401 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Business Occupations and Professions § 21-401 (2026).
Text
(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.
(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.
(c)The Board shall notify the Field Enforcement Bureau of the Comptroller’s Office of a violation of this section within 5 business days after the Board determines that the violation has occurred.
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Bluebook (online)
Maryland § 21-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gbo/21-401.