New Jersey § 17:11D-1 Definitions relative to tax preparation services.

New Jersey Statutes

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

New Jersey § 17:11D-1

Title 17CORPORATIONS AND INSTITUTIONS FOR FINANCE AND INSURANCE

This text of New Jersey § 17:11D-1 (Definitions relative to tax preparation services.) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 17:11D-1 (2026).

Text

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 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"

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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 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. L.2007, c.258, s.1; amended 2022, c.90, s.1.