N.J.S.A. 17:11D-4 — Itemized statement of service charges.

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.

This is the verbatim text of N.J.S.A. 17:11D-4, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.