Maryland Code, Commercial Law § 14-3801

(d)(1) “Facilitator” means a person who, individually or in conjunction or cooperation with another person:

(2) “Facilitator” does not include:

(1) That represents the proceeds of a consumer's tax refund;

(2) That was issued by a depository institution or other person that received a direct deposit of the consumer's tax refund; and

(3) For which the consumer has paid a fee or other consideration.

(f)(1) “Refund anticipation loan” means a loan arranged to be paid directly or indirectly from the proceeds of a consumer's tax refund.

(2) “Refund anticipation loan” includes a sale, assignment, or purchase of a consumer's tax refund at a discount or for a fee, whether or not the consumer is required to repay the buyer or assignee if the Internal Revenue Service denies or reduces the consumer's tax refund.

(g)(1) “Refund anticipation loan fee” means any charge, fee, or other consideration charged or imposed directly or indirectly for the making of or in connection with a refund anticipation loan.

(2) “Refund anticipation loan fee” includes a charge, fee, or other consideration for a deposit account that is used for receipt of a consumer's tax refund to repay the amount owed on a refund anticipation loan.