N.J. Stat. § 17:11D-4

Current through L. 2024, c. 62.

Section 17:11D-4 - Itemized statement of service charges

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

(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.

N.J.S. § 17:11D-4

Amended by L. 2022, c. 90,s. 3, eff. 8/5/2022, app. to tax filings prepared in 2023 for calendar year 2022.

Added by L. 2007, c. 258,s. 4, eff. 4/1/2008.