Unannotated Code of Maryland (Last Updated: May 16, 2014) |
BUSINESS OCCUPATIONS AND PROFESSIONS |
TITLE 21. INDIVIDUAL TAX PREPARERS |
SUBTITLE 2. STATE BOARD OF INDIVIDUAL TAX PREPARERS |
§ 21-205. Powers and duties
Latest version.
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(a) In general. -- In addition to any powers set forth elsewhere, the Board may adopt:
(1) any bylaw that is necessary to do the business of the Board; and
(2) any regulation to carry out this title.
(b) Duties. -- In addition to any duties set forth elsewhere, the Board shall:
(1) adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;
(2) select and administer examinations;
(3) establish fees;
(4) maintain a list of all authorized individual tax preparers registered by the Board;
(5) maintain a record of its proceedings;
(6) maintain records of all complaints regarding individual tax preparers in the State; and
(7) report to the General Assembly, in accordance with § 2-1246 of the State Government Article.