{"data":{"id":"us-nj/n.j.-stat.-17-11d-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 17:11D-1","heading":"Definitions relative to tax preparation services.","body":"1.\tAs used in this act:\n\"Client\" means an individual who engages the services of a tax preparer.\n\"Commissioner\" means the Commissioner of Banking and Insurance.\n\"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.\n\"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.\n\"Tax preparation services\" means services provided for a fee or other consideration to a client to:\n(1) assist with preparing or filing State or federal individual income tax returns;\n(2) assume final responsibility for completed work on an individual income tax return on which preliminary work has been completed by another; or\n(3) offer, facilitate, or make refund anticipation loans or checks.\n\"Tax preparer\" means an individual, corporation, partnership, limited liability company, association, trustee or other entity who provides tax preparation services.\nL.2007, c.258, s.1; amended 2022, c.90, s.1.","path":["TITLE 17 CORPORATIONS AND INSTITUTIONS FOR FINANCE \t\t\tAND INSURANCE"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"78f23d6e3a165749832cf02378fbe2d80e82a439ccdaac0d12f5df1b4b2d77a4","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-17-11c-89","next":"us-nj/n.j.-stat.-17-11d-2"},"notice":"GroundRules: Original legal text. Not legal advice."}