Section 21-403 - Maintenance of records.
§ 21-403. Maintenance of records.
(a) In general.- An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer.
(b) Required disclosures.-
(1) Prior to rendering individual tax preparation services, an individual tax preparer shall disclose to the customer, in writing:
(i) the individual tax preparer's name, address, and telephone number;
(ii) that the individual tax preparer is not a certified public accountant, an enrolled agent, or a tax attorney;
(iii) services that the individual tax preparer is qualified to provide;
(iv) the individual tax preparer's education and training, including examinations taken and successfully passed; and
(v) any other information that the Board requires.
(2) A disclosure required under this subsection shall be provided to a customer:
(i) at an initial meeting between the individual tax preparer and the customer; and
(ii) if the individual tax preparer maintains a website, on the website.
(c) Signatures; disclosures.- An individual tax preparer may not:
(1) fail to sign a customer's individual tax return;
(2) obtain the customer's signature on an individual tax return or other authorizing document prior to the completion of the individual tax preparation services; or
(3) disclose information received for the purposes of preparing a customer's federal or State income tax return, unless:
(i) consented to in writing by the customer;
(ii) expressly authorized by law;
(iii) necessary for the preparation of the tax return; or
(iv) in accordance with a court order.
[2008, ch. 623, § 3.]