{"data":{"id":"us-md/md.-code-business-occupations-and-professions-21-402","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 21–402","heading":"","body":"Unless authorized under this title to provide individual tax preparation services, an individual may not represent to the public, by use of a title, including “registered individual tax preparer” or “individual tax preparer”, by description of services, methods, or procedures, or otherwise, that the individual is authorized to 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=21-402","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"3854edefa27cc36514b0e6fddc2b6a568b971f512f4f95aad0f59198f8c1c339","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-21-401","next":"us-md/md.-code-business-occupations-and-professions-21-403"},"notice":"GroundRules: Original legal text. Not legal advice."}