Section 21-206 – Investigations
(a) The Board may investigate a complaint that alleges a violation of this title. (b) On receipt of the results of an investigation made under this section, the Board shall promptly take action that is appropriate under this title to ensure compliance with this title. (c) (1) If the Board concludes that conduct alleged to be in violation of […]
Section 21-207 – Fees for Registration of Individual Tax Preparers
(a) The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers. (b) Each individual tax preparer that registers under this title shall pay to the Board: (1) a registration fee at the time of registration; or (2) a renewal fee at the time of renewal of registration. (c) (1) The Board shall pay all […]
Section 21-208 – Individual Tax Preparer Fund
(a) There is an Individual Tax Preparers Fund. (b) The purpose of the Fund is to approximate the costs associated with the administration and enforcement of this title. (c) The Board shall administer the Fund. (d) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. (2) The State […]
Section 21-209 – Confirmation of Status and Qualifications of Individuals on Request; Contents of Registration
(a) On request of any person and payment of a registration fee set by the Board, the Board shall confirm the registration status and qualifications of any individual who is the subject of the request. (b) Each registration under this section: (1) shall include a statement of the registration status of the individual who is the subject of […]
Section 20-317 – Surrender of Certificates
Within 5 days after the Secretary suspends or revokes the license of a person, the person shall surrender to the Secretary the agency license certificate and each branch office certificate issued to the person.
Section 21-210 – Board Subject to Secretary
The Board exercises its powers, duties, and functions subject to the authority of the Secretary.
Section 20-318 – Notification of Judge Upon Suspension or Revocation of License
When the Secretary makes a determination to suspend or revoke the license of a private home detention monitoring agency, the Secretary shall immediately notify: (1) the administrative judge for the circuit court in each of the counties where the private home detention monitoring agency monitors individuals who are under a court order that requires monitoring by […]
Section 21-301 – Registration Required
An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.
Section 20-401 – General Responsibilities
(a) A private home detention monitoring agency shall: (1) monitor individuals in accordance with any applicable orders of court; (2) monitor 24 hours a day and 7 days a week individuals who are under a court order that requires monitoring by a private home detention monitoring agency; and (3) utilize electronic equipment or other monitoring methods that meet or […]
Section 20-501 – Acts of Employees
A licensed private home detention monitoring agency is responsible for the acts of each of its employees while the employee is conducting the business of the agency.