Tennessee Statutes
§ 62-29-103 — Persons who may act as tax preparers
Tennessee·Title 62
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 of employment;
(2)A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment;
(3)A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or (4) Any of the persons in subdivisions (1)-
(3)holding a proper license from another state or territory.
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Legislative History
Acts 1969, ch. 317, § 3; T.C.A., § 67-5703.
Nearby Sections
15
§ 62-1-101
Short title§ 62-1-102
Legislative intent§ 62-1-103
Chapter definitions§ 62-1-109
Persons certified under prior law§ 62-1-111
Revocation, suspension or refusal to renew license - Other penalties - Hearings - Procedure - Costs§ 62-1-112
Injunctions and restraining orders§ 62-1-113
Prohibited activities