Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-402
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Terms Used In Maryland Code, BUSINESS OCCUPATIONS AND PROFESSIONS 21-402
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.