2021 Tennessee Code
Part 1 - Tax Return Preparer Act of 1969
§ 62-29-106. Counties Exempt From Application

This part shall not apply to the following counties of this state having the following populations, according to the 1960 federal census or any subsequent federal census:
not less than  nor more than
5,100  5,200
8,500  8,600
9,500  9,570
10,700 10,800
12,075 12,100
12,300 12,350
12,500 12,550
14,700 15,400
16,000 16,500
17,000 17,500
18,000 18,500
21,500 21,750
24,500 25,000
36,000 37,000
41,560 41,685
52,000 53,000
56,000 57,000