Laws

Statutes – Maryland Power of Attorney Act (§ 17-101 – § 17-204)

Definition – “Power of attorney” means a writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term “power of attorney” is used (§ 17-101(d)).

Signing Requirements – Requires the signatures of the taxpayer(s) and their representative(s).