§ 371. Definitions. For the purposes of this article: (a) “Facilitator” means a person who individually or in conjunction or cooperation with another person: (i) solicits the execution of, processes, receives, or accepts an application or agreement for a refund anticipation loan or refund anticipation check; (ii) serves or collects upon a refund anticipation loan […]
§ 372. Consumer bill of rights regarding tax preparers. (a) A tax preparer shall provide his or her customers with a receipt containing an address and phone number at which the preparer can be contacted throughout the year. (b) The department shall, in accordance with regulations promulgated by the commissioner of taxation and finance, produce […]
§ 373. Applicability. (a) The provisions of this article shall not apply to tax preparers operating within any city having a population of one million or more. (b) Except as provided in subdivision (c) of this section, this article shall supersede and preempt all rules, regulations, codes, statutes or ordinances of all cities, counties, municipalities, […]
