§ 21-205. Powers and duties  


Latest version.



  •    (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.


HISTORY: 2008, ch. 623, § 3.