Maryland § 21-101
Full text of Maryland Maryland Code § 21-101, with citation guidance and answers to common questions.
§ 21-101.
(a) In this title the following words have the meanings indicated.
(b) “Board” means the State Board of Individual Tax Preparers.
(c) “Fund” means the Individual Tax Preparers Fund established under § 21–208 of this title.
(d) “In good standing” means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.
(e) “Individual tax preparer” means an individual who is registered by the Board to provide individual tax preparation services.
(f) “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” means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.
Frequently Asked Questions About Maryland § 21-101
What does Maryland Code § 21-101 cover?
Section 21-101 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 § 21-101?
A common citation format is "Maryland Code § 21-101" (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 § 21-101 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.