17:11D-4 Itemized statement of service charges.
117 words·~1 min read·
/nj/title-17/chapter-11d/17-11d-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 return;
c. providing or facilitating a refund anticipation loan or refund anticipation check; and
d.
(1)any interest, including the estimated amount of interest in the event a refund is delayed, under the terms and conditions of a refund anticipation loan; and
(2)any amounts to be paid to the tax preparer in the event a refund is delayed, under the terms and conditions of a refund anticipation check.
L.2007, c.258, s.4; amended 2022, c.90, s.3.