{"data":{"id":"us-md/md.-code-business-occupations-and-professions-21-201","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 21–201","heading":"","body":"There is a State Board of Individual Tax Preparers in the Department.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=21-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"6c8550e8f541e51a558b1795ba8fce11af55caaa10c5499d594554037747b585","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-21-102","next":"us-md/md.-code-business-occupations-and-professions-21-202"},"notice":"GroundRules: Original legal text. Not legal advice."}