{"data":{"id":"us-nj/n.j.-stat.-17-11d-4","jurisdiction":"us-nj","citation":"N.J. Stat. § 17:11D-4","heading":"Itemized statement of service charges.","body":"4.\tA tax preparer shall provide an itemized statement of all service charges and fees to the client, including, but not limited to, charges and fees for each of the following:\na.\ttax return preparation;\nb.\telectronic filing of a tax return;\nc.\tproviding or facilitating a refund anticipation loan or refund anticipation check; and\nd. (1) any interest, including the estimated amount of interest in the event a refund is delayed, under the terms and conditions of a refund anticipation loan; and (2) any amounts to be paid to the tax preparer in the event a refund is delayed, under the terms and conditions of a refund anticipation check.\nL.2007, c.258, s.4; amended 2022, c.90, s.3.","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":"2d977c580055dbf9308ef744caf536b6872258d4fab9c55b775aa20d6886cecd","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-17-11d-3","next":"us-nj/n.j.-stat.-17-11d-5"},"notice":"GroundRules: Original legal text. Not legal advice."}