Maryland § 21-102
Full text of Maryland Maryland Code § 21-102, with citation guidance and answers to common questions.
§ 21-102.
(a) The purpose of this title is to establish a registration program to ensure that qualified individuals provide individual tax preparation services.
(b) The following individuals are exempt from the requirements of this title:
(1) an individual in good standing with an active license issued by the State Board of Public Accountancy or a licensing authority in another state;
(2) an individual in good standing and admitted to practice law in the State or in another state;
(3) an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
(4) an individual enrolled to practice before the Internal Revenue Service who is governed under circular 230; and
(5) except as provided in subsection (c) of this section, an individual serving as an employee of or assistant to an individual tax preparer or an individual exempted under this subsection in the performance of official duties for the individual tax preparer or the individual exempted under this subsection.
(c) The exemption provided in subsection (b)(5) of this section does not apply to an individual who signs an individual tax return as the preparer.
Frequently Asked Questions About Maryland § 21-102
What does Maryland Code § 21-102 cover?
Section 21-102 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 21-102?
A common citation format is "Maryland Code § 21-102" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 21-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.