§ 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 or refund anticipation check; or (iii)
in any other manner that facilitates the making of a refund anticipation
loan or refund anticipation check. This term excludes any employees of a
facilitator who provide only clerical or other comparable support
services to such facilitator.

(b) "Tax preparer" or "preparer" means a person, partnership,
corporation or other business entity, that in exchange for consideration
advises or assists or offers to advise or assist in the preparation of
income tax returns for another.

(c) "Refund anticipation check" means a check, stored value card, or
other payment mechanism: (i) representing the proceeds of a tax refund;
(ii) which was issued by a depository institution or other person that
received a direct deposit of the tax refund or tax credits; and (iii)
for which a fee or other consideration has been paid for such payment
mechanism.

(d) "Refund anticipation loan" means a loan that is secured by or that
the creditor arranges to be repaid directly or indirectly from the
proceeds of an income tax refund or tax credits. A refund anticipation
loan also includes any sale, assignment, or purchase of tax refund at a
discount or for a fee, whether or not the amount is required to be
repaid to the buyer or assignee if the internal revenue service or the
department denies or reduces the amount of the tax refund.

(e) "Department" means the department of taxation and finance.