Tennessee § 62-29-103 - Persons who may act as tax preparers.
Full text of Tennessee Tennessee Code Annotated § 62-29-103 — Persons who may act as tax preparers., with citation guidance and answers to common questions.
§ 62-29-103. Persons who may act as tax preparers.
Unless otherwise exempt as stated in § 62-29-102 , a person shall not act as a preparer of tax returns unless the person is: 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; 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; A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory. Acts 1969, ch. 317, § 3; T.C.A., § 67-5703.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 62-29-103
What does Tennessee Code Annotated § 62-29-103 cover?
Section 62-29-103 ("Persons who may act as tax preparers.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 62-29-103?
A common citation format is "Tennessee Code Annotated § 62-29-103" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 62-29-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.