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 21-210 – Board Subject to Secretary
The Board exercises its powers, duties, and functions subject to the authority of the Secretary.
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 21-102 – General Provisions
(a) The purpose of this title is to establish a registration program to ensure that qualified individuals provide individual tax preparation services. (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 […]
Section 21-201 – Board Established
There is a State Board of Individual Tax Preparers in the Department.
Section 21-203 – Officers
(a) From among its members, the Board shall elect a chair and other officers as necessary. (b) The manner of election and the term of an officer shall be as the Board determines.
Section 21-204 – Quorum; Meetings; Compensation; Staff
(a) A majority of the members then serving on the Board is a quorum. (b) The Board shall meet at least five times a year, with at least two meetings being held between January 1 and April 15. (c) Each member of the Board is entitled to: (1) compensation in accordance with the State budget; and (2) reimbursement for expenses […]
Section 21-205 – Powers and Duties
(a) In addition to any powers set forth elsewhere, the Board may adopt: (1) any bylaw that is necessary to do the business of the Board; and (2) any regulation to carry out this title. (b) In addition to any duties set forth elsewhere, the Board shall: (1) adopt rules of professional conduct as appropriate to establish a high standard […]
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 […]