Md. Code Regs. 09.38.01.01

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.38.01.01 - The Board

A. In this chapter, the following terms have the meanings indicated.

(1) "Board" means the State Board of Individual Tax Preparers.

(2) "Client" means a person for whom an individual tax preparer performs individual tax preparation services.

(3) "Examination" means the Maryland Registered Tax Preparer Examination given by the Board.

B. The Board shall hold an annual meeting in July of each year or at such other time as the members of the Board may vote upon, for the purpose of electing officers. Monthly meetings may be held on dates mutually convenient to the members of the Board. Special meetings shall be held, after reasonable notice, at the call of the Chairperson or any two Board members. Notice of all meetings and hearings shall be published in the Maryland Register.

C. The Chairperson shall preside at all meetings and shall perform such duties as the Board may direct. At any meeting at which the Chairperson is absent, the Vice-Chairperson shall act in the Chairperson's place.

Md. Code Regs. 09.38.01.01

Regulations .01 adopted as an emergency provision effective February 25, 2011 (38:7 Md. R. 428); adopted permanently effective August 8, 2011 (38:16 Md. R. 944)
Regulation .01A amended effective March 5, 2012 (39:4 Md. R. 336)
Regulation .01 amended effective 42:23 Md. R. 1433, eff.11/23/2015