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 been examined by the person and, to the best of the person’s knowledge and belief, is a true, correct and complete return.

Terms Used In Tennessee Code 62-29-104

  • Person: means a natural person, corporation, association, partnership or any organized group of persons. See Tennessee Code 62-29-102
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105