Maryland Code, Business Occupations and Professions § 21-403

(i) the individual tax preparer's name, address, and telephone number;

(ii) that the individual tax preparer is not a certified public accountant, an enrolled agent, or a tax attorney;

(iii) services that the individual tax preparer is qualified to provide;

(iv) the individual tax preparer's education and training, including examinations taken and successfully passed; and

(v) any other information that the Board requires.

(i) at an initial meeting between the individual tax preparer and the customer; and

(ii) if the individual tax preparer maintains a website, on the website.

(i) consented to in writing by the customer;

(ii) expressly authorized by law;

(iii) necessary for the preparation of the tax return; or

(iv) in accordance with a court order.