Md. Code, Business Occupations and Professions § 21-403

(a) 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) (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) 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.