Section 20-739. Definitions

Latest version.

1. For the purposes of this subchapter, the term
  "tax preparer" or "preparer" means a person, partnership, corporation or
  other  business  entity,  that  for  valuable  consideration  advises or
  assists or offers to advise or assist in the preparation of  income  tax
  returns for another.
    2.  For the purposes of this subchapter, the term "refund anticipation
  loan" means  any  loan  a  taxpayer  may  receive  against  his  or  her
  anticipated income tax refund.

                    
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