Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-101
Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-101
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(b) “Board” means the State Board of Individual Tax Preparers.
(c) “Fund” means the Individual Tax Preparers Fund established under § 21-208 of this title.
(d) “In good standing” means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.
(e) “Individual tax preparer” means an individual who is registered by the Board to provide individual tax preparation services.
(f) “Provide individual tax preparation services” means to prepare, advise or assist in the preparation of, or assume final responsibility for another person‘s preparation of a federal or State income tax return of another for valuable consideration.
(g) “Registration” means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.