Section 21-101 - Definitions. - Maryland Statutes

§ 21-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Board.- "Board" means the State Board of Individual Tax Preparers. 

(c)  Fund.- "Fund" means the Individual Tax Preparers Fund established under § 21-208 of this title. 

(d)  In good standing.- "In good standing" means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice. 

(e)  Individual tax preparer.- "Individual tax preparer" means an individual who is registered by the Board to provide individual tax preparation services. 

(f)  Provide individual tax preparation services.- "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.- "Registration" means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services. 
 

[2008, ch. 623, § 3.]