Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2025 | Updated by Findlaw Staff
(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 of integrity and dignity for the practice of individual tax preparation;
(2) select and administer examinations;
(3) establish fees;
(4) maintain a list of all authorized individual tax preparers registered by the Board;
(5) maintain a record of its proceedings;
(6) maintain records of all complaints regarding individual tax preparers in the State; and
(7) report to the General Assembly, in accordance with § 2-1257 of the State Government Article.
(c) On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board's website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.
Cite this article: FindLaw.com - Maryland Code, Business Occupations and Professions § 21-205 - last updated January 01, 2025 | https://codes.findlaw.com/md/business-occupations-and-professions/md-code-bus-occup-and-prof-sect-21-205/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)