Louisiana Revised Statutes Tit. 9, § 3579.2. Definitions

(1) “Borrower” means an individual who receives the proceeds of a refund anticipation loan.

(2) “Facilitator” means a person who, for compensation from a borrower or any other person, assists the borrower in applying for or obtaining a refund anticipation loan. “Facilitator” does not include a lender that makes a refund anticipation loan, an affiliate that is a servicer for such a lender, or any person who does not have direct contact with a borrower in connection with applying for or obtaining a refund anticipation loan. For the purposes of this Chapter, a “facilitator” shall also mean the individual or entity that signs the tax return on which the refund anticipation loan is based.

(3) “Lender” means a person who extends credit to a borrower in the form of a refund anticipation loan.

(4) “Refund anticipation loan” means a loan obtained by a taxpayer based on the taxpayer's anticipated federal income tax refund.

(5) “Refund anticipation loan fee” means a fee imposed or other consideration required by the facilitator or the lender for a refund anticipation loan. The term does not include a fee usually imposed or other consideration usually required by the facilitator in the ordinary course of business for services not related to the making of loans, including a fee imposed for tax return preparation or for the electronic filing of a tax return.