§ 62-29-101. Short Title

This part shall be known and may be cited as the “Tax Return Preparer Act of 1969.”

§ 62-29-102. Part Definitions

As used in this part, unless the context otherwise requires: “Person” means a natural person, corporation, association, partnership or any organized group of persons; and “Preparer of tax returns” means a person who, in consideration of compensation received or to be received by the person, offers to perform or holds that person out to perform […]

§ 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 […]

§ 62-29-104. Declaration of Tax Preparer

A person who prepares or assists in the preparing of state tax returns, except those required on income, must sign in the space so provided on the return a declaration, based on all information of which the person has any knowledge and under penalties provided within this part, that the return, including accompanying schedules, has […]

§ 62-29-105. Penalties

A willful violation of this part is a Class B misdemeanor.

§ 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 […]