New Jersey § 17:11d-1

§ 17:11d-1.

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 check ” means a check, stored value card, or other payment mechanism representing the actual

or anticipated proceeds of the client's federal or State income tax refund which was

issued by a depository institution, tax preparer, or other person that received or

anticipates receipt of a direct deposit of the client's federal or State income tax

refund and for which the client has paid a fee or other consideration for such payment

mechanism. “ 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 or checks . “ Tax preparer ” means an individual, corporation, partnership, limited liability company, association,

trustee or other entity who provides tax preparation services. 1

L.2007, c. 258 (N.J.S.A. § 17:11D-1 et seq.).