Washington § 19.265.020 - Registration of facilitators.

Full text of Washington Revised Code of Washington § 19.265.020 — Registration of facilitators., with citation guidance and answers to common questions.

§ 19.265.020. Registration of facilitators.

(1) No person may individually, or in conjunction or cooperation with another person act as a facilitator unless that person is:
(a) A tax preparer or works for a person that engages in the business of tax preparation;
(b) Accepted by the internal revenue service as an authorized IRS e-file provider; and
(c) Registered with the department as a facilitator. The director may prescribe the registration form.
(2) A person is registered as a facilitator by providing the department, on or before December 31st of each year with:
(a) A list of authorized IRS e-file providers in the state of Washington for the current tax filing year; and
(b) A thirty-five dollar processing fee for each authorized e-file provider on the list.
(3) After the December 31st deadline, a facilitator may amend the registration required in subsection (2) of this section to reflect additions or deletions of office locations or e-file providers authorized by the internal revenue service.
(4) The department shall make available to the public a list of all facilitators registered under this section.
(5) This section does not apply to a person doing business as a bank, thrift, savings association, industrial bank, or credit union, operating under the laws of the United States or this state, an affiliate that is a servicer for such an entity, or any person who acts solely as an intermediary and does not deal with a taxpayer in the making of the refund anticipation loan.
(6) This chapter shall preempt and be exclusive of all local acts, statutes, ordinances, and regulations relating to refund anticipation loans. This subsection shall be given retroactive and prospective effect.
[ 2005 c 471 s 3.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 19.265.020

What does Revised Code of Washington § 19.265.020 cover?

Section 19.265.020 ("Registration of facilitators.") is part of the Revised Code of Washington, the codified statutory law of Washington. 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 Washington § 19.265.020?

A common citation format is "Revised Code of Washington § 19.265.020" (Washington). 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 Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 19.265.020 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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