Texas Finance Code

§ 352.002 — RESTRICTION ON ACTING AS FACILITATOR

FI § 352.002Title 4. REGULATION OF INTEREST, LOANS, AND FINANCED TRANSACTIONS · Part B. LOANS AND FINANCED TRANSACTIONS · Ch. 352. TAX REFUND ANTICIPATION LOANS

Statute text

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(a)A person may not, individually or in conjunction or cooperation with another person, act as a facilitator unless the person is:

(1)engaged in the business of preparing tax returns, or employed by a person engaged in the business of preparing tax returns;

(2)primarily involved in financial services or tax preparations;

(3)authorized by the Internal Revenue Service as an e-file provider; and

(4)registered with the commissioner as a facilitator under Section 352.003.

(b)This section does not apply to:

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.002(4), eff. September 1, 2009.