Louisiana § RS 9:3579.3 - Restriction on acting as facilitator
Full text of Louisiana Louisiana Civil Code § RS 9:3579.3 — Restriction on acting as facilitator, with citation guidance and answers to common questions.
§ RS 9:3579.3. Restriction on acting as facilitator
A. A person may not, individually or in conjunction or cooperation with another person, act as a facilitator unless he complies with all of the following requirements:
(1) Is engaged in the business of preparing tax returns, or employed by a person engaged in the business of preparing tax returns.
(2) Is primarily involved in financial services or tax preparations.
(3) Is authorized by the Internal Revenue Service as an e-file provider.
B. This Chapter shall not apply to any of the following entities:
(1) Federally insured financial institution.
(2) An affiliate that is a servicer of an entity described in Paragraph (1) of this Subsection, operating under the name of that entity.
(3) Any person or entity that acts solely as an intermediary and does not interact directly with a taxpayer in the making of the refund anticipation loan.
Acts 2010, No. 975, §1, eff. Jan. 1, 2011.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 9:3579.3
What does Louisiana Civil Code § RS 9:3579.3 cover?
Section RS 9:3579.3 ("Restriction on acting as facilitator") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 9:3579.3?
A common citation format is "Louisiana Civil Code § RS 9:3579.3" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 9:3579.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.