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37 chapters · 868 sections in this title.
Tenn. Code Ann. § 62-29-101 Short title
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This part is known and may be cited as the “Tax Return Preparer Act of 1969.”
Tenn. Code Ann. § 62-29-102 Part definitions
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(1) As used in this part, unless the context otherwise requires:(1) “Person” means a natural person, corporation, association, partnership or any organized group of persons; and(2) “Preparer of tax returns” means a person who, in consideration of compensation received or to be re…
Tenn. Code Ann. § 62-29-103 Persons who may act as tax preparers
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(1) Unless otherwise exempt as stated in § 62-29-102, a person shall not act as a preparer of tax returns unless the person is:(1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope …
Tenn. Code Ann. § 62-29-104 Declaration of tax preparer
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A person who prepares or assists in the preparing of state tax returns, except those required on income, must sign in the space so provided on the return a declaration, based on all information of which the person has any knowledge and under penalties provided within this part, t…
