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 - This part shall be known and may be cited as...

§ 62-29-102. Part Definitions - As used in this part, unless the context otherwise requires:

§ 62-29-103. Persons Who May Act as Tax Preparers - Unless otherwise exempt as stated in § 62-29-102, a person...

§ 62-29-104. Declaration of Tax Preparer - A person who prepares or assists in the preparing of...

§ 62-29-105. Penalties - A willful violation of this part is a Class B...

§ 62-29-106. Counties Exempt From Application - This part shall not apply to the following counties of...

Part 2 - Refund Anticipation Loans

§ 62-29-201. Part Definitions - As used in this part, unless the context otherwise requires:

§ 62-29-203. Rescission of Loan - A borrower who obtains a refund anticipation loan may rescind...

§ 62-29-204. Preemption - This part shall preempt and be exclusive of all local...

§ 62-29-205. Violations - Any person who knowingly and willfully violates this part is...