Maryland § 21-401
Full text of Maryland Maryland Code § 21-401, with citation guidance and answers to common questions.
§ 21-401.
(a) Except as otherwise provided in this title, an individual may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board.
(b) Except as otherwise provided in this title, a person may not employ an individual to provide, attempt to provide, or offer to provide individual tax preparation services in the State unless the individual is registered by the Board.
(c) The Board shall notify the Field Enforcement Bureau of the Comptroller’s Office of a violation of this section within 5 business days after the Board determines that the violation has occurred.
Frequently Asked Questions About Maryland § 21-401
What does Maryland Code § 21-401 cover?
Section 21-401 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 § 21-401?
A common citation format is "Maryland Code § 21-401" (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 § 21-401 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.