Current as of February 19, 2021 | Updated by FindLaw Staff
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As used in this act: 1
“Client” means an individual who engages the services of a tax preparer.
“Commissioner” means the Commissioner of Banking and Insurance.
“Refund anticipation loan” means a loan that is secured by, or that the tax preparer anticipates from, a client's federal or State income tax refund.
“Tax preparation services” means services provided for a fee or other consideration to a client to:
(1) assist with preparing or filing State or federal individual income tax returns;
(2) assume final responsibility for completed work on an individual income tax return on which preliminary work has been completed by another; or
(3) offer, facilitate, or make refund anticipation loans.
“Tax preparer” means an individual, corporation, partnership, limited liability company, association, trustee or other entity who provides tax preparation services.
Cite this article: FindLaw.com - New Jersey Statutes Title 17. Corporations and Institutions for Finance and Insurance 17 § 11D-1 - last updated February 19, 2021 | https://codes.findlaw.com/nj/title-17-corporations-and-institutions-for-finance-and-insurance/nj-st-sect-17-11d-1/
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