§ 21-205
174 words·~1 min read·
/md/business-occupations-and-professions/21-205·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§21–205.
(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.