131 chapters · 3,637 sections in this title.
N.J.S.A. 17:11D-1 Definitions relative to tax preparation services.
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17:11D-1 Definitions relative to tax preparation services. 1. As used in this act: "Client" means an individual who engages the services of a tax preparer. "Commissioner" means the Commissioner of Banking and Insurance. "Refund anticipation check" means a check, stored value card…
N.J.S.A. 17:11D-2 Actions prohibited to tax preparer.
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17:11D-2 Actions prohibited to tax preparer. 2. No tax preparer shall: a. Without reasonable cause, fail to promptly, diligently and without unreasonable delay complete a client's tax return; b. Obtain the signature of a client to a tax return or authorizing document containing b…
N.J.S.A. 17:11D-3 Refund anticipation loans, compliance, disclosures required.
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17:11D-3 Refund anticipation loans, compliance, disclosures required. 3. a. Any tax preparer offering, facilitating, or making refund anticipation loans shall comply with the provisions of the "New Jersey Consumer Finance Licensing Act," sections 1 through 49 of P.L.1996, c.157 (…
N.J.S.A. 17:11D-4 Itemized statement of service charges.
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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…