Md. Code, Business Occupations and Professions § 21-402
Md. Code, Business Occupations and Professions § 21-402
in effectUnless 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo§ion=21-402&enactments=falseFetched: 10/16/2026
