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Statutes Text

Article - Business Occupations and Professions




§21–205.

    (a)    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)    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 § 2–1257 of the State Government Article.



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