{"data":{"id":"us-md/md.-code-business-occupations-and-professions-21-301","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 21–301","heading":"","body":"An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=21-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"1399ea3764c8710cbc194f376ba09d851b6c5cf23bfbf02b130a55c1f7512745","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-21-210","next":"us-md/md.-code-business-occupations-and-professions-21-302"},"notice":"GroundRules: Original legal text. Not legal advice."}