1. "Facilitator of a refund anticipation loan" or "facilitator" means a person who:
(a) Receives or accepts for delivery an application for a refund anticipation loan;
(b) Delivers a check in payment of the proceeds of a refund anticipation loan; or
(c) In any other manner, acts to allow or facilitates the offering or making of a refund anticipation loan.
2. The term includes, without limitation, a tax preparer who engages in any of the acts described in subsection 1.
3. The term does not include:
(a) A bank, thrift, savings association, industrial bank or credit union operating under the laws of the United States or this State;
(b) An affiliate, other than a tax preparer, that is a servicer for such an entity; or
(c) Any person who acts solely as an intermediary and does not deal with a customer in the making of a refund anticipation loan.
(Added to NRS by 2005, 1643)
Structure Nevada Revised Statutes
Chapter 604B - Refund Anticipation Loans
NRS 604B.020 - "Customer" defined.
NRS 604B.030 - "Facilitator of a refund anticipation loan" or "facilitator" defined.
NRS 604B.040 - Internal Revenue Service" defined.
NRS 604B.050 - "Lender" defined.
NRS 604B.060 - "Refund anticipation loan" defined.
NRS 604B.070 - "Refund anticipation loan fee" defined.
NRS 604B.080 - "Refund anticipation loan fee schedule" defined.
NRS 604B.090 - "Regulation Z" defined.
NRS 604B.100 - "Tax preparer" defined.
NRS 604B.110 - Tax return" defined.
NRS 604B.120 - "Truth in Lending Act" defined.
NRS 604B.200 - Posting of fee schedule.
NRS 604B.210 - Required disclosures.