Maryland Statutes
§ 21-402
Maryland § 21-402
This text of Maryland § 21-402 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 § 21-402 (2026).
Text
Unless authorized under this title to provide individual tax preparation services, an individual may not represent to the public, by use of a title, including “registered individual tax preparer” or “individual tax preparer”, by description of services, methods, or procedures, or otherwise, that the individual is authorized to provide individual tax preparation services in the State.
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Bluebook (online)
Maryland § 21-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gbo/21-402.