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Unless otherwise exempt as stated in § 62-29-102, a person shall not act as a preparer of tax returns unless the person is:
Structure 2021 Tennessee Code
2021 Tennessee Code
Title 62 - Professions, Businesses and Trades
Chapter 29 - Tax Returns and Refunds
Part 1 - Tax Return Preparer Act of 1969
§ 62-29-101. Short Title
§ 62-29-102. Part Definitions
§ 62-29-103. Persons Who May Act as Tax Preparers
§ 62-29-104. Declaration of Tax Preparer
§ 62-29-105. Penalties
§ 62-29-106. Counties Exempt From Application