Maryland Code > Business Occupations and Professions > Title 21 > Subtitle 2 > § 21-201 Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-201 Current as of: 2023 | Check for updates | Other versions Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-201state: means : (1) a state, possession, territory, or commonwealth of the United States; or (2) the District of Columbia. See There is a State Board of Individual Tax Preparers in the Department. Previous sectionNext section Subtitle 2 Contents