Section 21-101 - Definitions.
§ 21-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Board.- "Board" means the State Board of Individual Tax Preparers.
(c) Fund.- "Fund" means the Individual Tax Preparers Fund established under § 21-208 of this title.
(d) In good standing.- "In good standing" means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.
(e) Individual tax preparer.- "Individual tax preparer" means an individual who is registered by the Board to provide individual tax preparation services.
(f) Provide individual tax preparation services.- "Provide individual tax preparation services" means to prepare, advise or assist in the preparation of, or assume final responsibility for another person's preparation of a federal or State income tax return of another for valuable consideration.
(g) Registration.- "Registration" means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.
[2008, ch. 623, § 3.]