A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.
Md. Code Ann., Bus. Occ. & Prof. § 21-307
Known as the Maryland Individual Tax Preparers Act
The act spans §§ 21–21 (33 sections).
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.