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2023 New Jersey Revised Statutes
Title 17 - Corporations and Institutions for Finance and Insurance
Section 17:11D-4 - Itemized statement of service charges.
Universal Citation: NJ Rev Stat § 17:11D-4 (2023)
17:11D-4 Itemized statement of service charges.
4. A 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:
a. tax return preparation;
b. electronic filing of a tax return;
c. providing or facilitating a refund anticipation loan or refund anticipation check; and
d. (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.
L.2007, c.258, s.4; amended 2022, c.90, s.3.
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