{"data":{"id":"us-nj/n.j.-stat.-17-11d-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 17:11D-2","heading":"Actions prohibited to tax preparer.","body":"2.\tNo tax preparer shall:\na.\tWithout reasonable cause, fail to promptly, diligently and without unreasonable delay complete a client's tax return;\nb.\tObtain the signature of a client to a tax return or authorizing document containing blank entries to be completed after the document has been signed;\nc.\tFail to sign a client's tax return as the tax preparer;\nd.\tFail or refuse to give a client a copy of any document requiring the client's signature within a reasonable time after the client signs the document;\ne.\tFail to retain for at least four years a copy of individual income tax returns;\nf.\tFail to maintain a confidential relationship with a client or former client;\ng.\tFail to take reasonable measures to maintain the confidentiality of information or documents provided by the client;\nh.\tProduce, authorize, publish, disseminate, circulate, or cause to make any false, deceptive, or misleading statement or representation relating to or in connection with the offering or provision of tax preparation services;\ni.\tRequire a client to enter into a refund anticipation loan or refund anticipation check agreement in order to complete a tax return;\nj.\tClaim, or make representations to a client concerning, credits or deductions for which the tax preparer knows or reasonably should know the client does not qualify;\nk.\tCharge, offer to accept, or accept a fee based on a percentage of an anticipated refund in exchange for tax preparation services;\nl.\tWithhold or decline to return to a client documentation provided by the client for use in preparing a client's tax return; or\nm.\tProvide, offer, or advertise refund anticipation loan or check services using terms such as \"free,\" \"no cost,\" \"no fee,\" or other language that would lead a client to reasonably believe that the refund anticipation loan or refund anticipation check is provided at no cost to the client if the issuance of a refund anticipation loan or refund anticipation check results in, or is predicated upon, the assessment of higher or additional fees for other tax preparation or other services than are charged to clients who do not receive refund anticipation loan or refund anticipation check services.\nL.2007, c.258, s.2; amended 2022, c.90, s.2.","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":"e2703e9a73da7b5d023c6c4e57327ddb377cfc2a6e1aff4fc8daccd45d7cb22b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-17-11d-1","next":"us-nj/n.j.-stat.-17-11d-3"},"notice":"GroundRules: Original legal text. Not legal advice."}