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Section 17:11D-1 - Definitions relative to tax preparation services.

NJ Rev Stat § 17:11D-1 (2019) (N/A)
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17:11D-1 Definitions relative to tax preparation services.

1. As used in this act:

"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.

L.2007, c.258, s.1.

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