Texas § FI.352.002 - RESTRICTION ON ACTING AS FACILITATOR
Full text of Texas The Texas Constitution § FI.352.002 — RESTRICTION ON ACTING AS FACILITATOR, with citation guidance and answers to common questions.
§ FI.352.002. RESTRICTION ON ACTING AS FACILITATOR
RESTRICTION ON ACTING AS FACILITATOR. (a) A person may not, individually or in conjunction or cooperation with another person, act as a facilitator unless the person is: (1) engaged in the business of preparing tax returns, or employed by a person engaged in the business of preparing tax returns; (2) primarily involved in financial services or tax preparations; (3) authorized by the Internal Revenue Service as an e-file provider; and (4) registered with the commissioner as a facilitator under Section 352.003 . (b) This section does not apply to: (1) a bank, thrift, savings association, industrial bank, or credit union operating under the laws of the United States or this state; (2) an affiliate that is a servicer of a person described by Subdivision (1) operating under the name of that person; or (3) any person who acts solely as an intermediary and does not interact directly with a taxpayer in the making of the refund anticipation loan. Added by Acts 2007, 80th Leg., R.S., Ch. 135 (H.B. 1344 ), Sec. 1, eff. September 1, 2007. Renumbered from Finance Code, Section 351.002 by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 27.001(17), eff. September 1, 2009. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 27.002(4), eff. September 1, 2009.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § FI.352.002
What does The Texas Constitution § FI.352.002 cover?
Section FI.352.002 ("RESTRICTION ON ACTING AS FACILITATOR") is part of the The Texas Constitution, the codified statutory law of Texas. 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 Texas § FI.352.002?
A common citation format is "The Texas Constitution § FI.352.002" (Texas). 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 Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § FI.352.002 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas 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 Texas.