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Md. Code Ann., Bus. Occ. & Prof. § 21-302

Known as the Maryland Individual Tax Preparers Act

The act spans §§ 21–21 (33 sections).

(a) To qualify for a registration, the applicant shall be an individual who meets the requirements of this section.

(b) The applicant shall be of good character and reputation.

(c) The applicant shall be at least 18 years old.

(d) The applicant shall possess a high school diploma or have passed an equivalency examination.

(e) Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.