Maryland Code § 21-208
Maryland Code § 21-208. Reproduced from the official Maryland Code, with a citation summary, verification link, and related provisions.
§ 21-208.
(a) There is an Individual Tax Preparers Fund.
(b) The purpose of the Fund is to approximate the costs associated with the administration and enforcement of this title.
(c) The Board shall administer the Fund.
(d) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.
(2) The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(e) The Fund consists of:
(1) revenue distributed to the Fund under § 21–207 of this subtitle;
(2) money appropriated in the State budget to the Fund; and
(3) any other money from any other source accepted for the benefit of the Fund.
(f) The Fund may be used only for costs associated with the administration and enforcement of this title.
(g) (1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2) Any investment earnings of the Fund shall be credited to the General Fund of the State.
(h) Expenditures from the Fund may be made only in accordance with the State budget.
Source: official Maryland text · Last verified 2026-08-27
At a glance
- Citation: Maryland Code § 21-208
- Jurisdiction: Maryland
- Code: Maryland Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Maryland Code. Confirm it against the primary source before relying on it:
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Common questions
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The text above is transcribed from the Maryland Code, the codified statutes of Maryland. The official publisher link appears under "Verify the text" on this page.
What subject does Maryland Code § 21-208 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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