There is a newer version of the Maryland Code
2013 Maryland Code
BUSINESS OCCUPATIONS AND PROFESSIONS
§ 21-401 - Practice without registration prohibited
MD Bus Occ & Prof Code § 21-401 (2013) What's This?
§21-401.
Except as otherwise provided in this title, a person may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board.
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