§ 21-101. Definitions

   (a) In general. -- In this title the following words have the meanings indicated.

(b) Board. -- "Board" means the State Board of Individual Tax Preparers.

(c) Fund. -- "Fund" means the Individual Tax Preparers Fund established under § 21-208 of this title.

(d) In good standing. -- "In good standing" means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.

(e) Individual tax preparer. -- "Individual tax preparer" means an individual who is registered by the Board to provide individual tax preparation services.

(f) Provide individual tax preparation services. -- "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. -- "Registration" means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.

HISTORY: 2008, ch. 623, § 3.