Section 21-403 - Maintenance of records. - Maryland Statutes

§ 21-403. Maintenance of records.
 

(a)  In general.- An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer. 

(b)  Required disclosures.-  

(1) Prior to rendering individual tax preparation services, an individual tax preparer shall disclose to the customer, in writing: 

(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. 

(2) A disclosure required under this subsection shall be provided to a customer: 

(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. 

(c)  Signatures; disclosures.- An individual tax preparer may not: 

(1) fail to sign a customer's individual tax return; 

(2) obtain the customer's signature on an individual tax return or other authorizing document prior to the completion of the individual tax preparation services; or 

(3) disclose information received for the purposes of preparing a customer's federal or State income tax return, unless: 

(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. 
 

[2008, ch. 623, § 3.]