{"data":{"id":"us-md/md.-code-business-occupations-and-professions-21-205","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 21–205","heading":"","body":"(a) In addition to any powers set forth elsewhere, the Board may adopt:\n(1) any bylaw that is necessary to do the business of the Board; and\n(2) any regulation to carry out this title.\n(b) In addition to any duties set forth elsewhere, the Board shall:\n(1) adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation;\n(2) select and administer examinations;\n(3) establish fees;\n(4) maintain a list of all authorized individual tax preparers registered by the Board;\n(5) maintain a record of its proceedings;\n(6) maintain records of all complaints regarding individual tax preparers in the State; and\n(7) report to the General Assembly, in accordance with § 2–1257 of the State Government Article.\n(c) On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board’s website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=21-205","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"0c3515c53ae165c55d517f093b448b6615d4f2ce90be0d4c2b5ad1dda6ffd5d8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-21-204","next":"us-md/md.-code-business-occupations-and-professions-21-206"},"notice":"GroundRules: Original legal text. Not legal advice."}