Tex. Fin. Code § 352.002 · Chapter 352. TAX REFUND ANTICIPATION LOANS
RESTRICTION ON ACTING AS FACILITATOR.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person may not, individually or in conjunction or cooperation with another person, act as a facilitator unless the person is:
(1) engaged in the business of preparing tax returns, or employed by a person engaged in the business of preparing tax returns;
(2) primarily involved in financial services or tax preparations;
(3) authorized by the Internal Revenue Service as an e-file provider; and
(4) registered with the commissioner as a facilitator under Section 352.003.
(b) This section does not apply to:
(1) a bank, thrift, savings association, industrial bank, or credit union operating under the laws of the United States or this state;
(2) an affiliate that is a servicer of a person described by Subdivision (1) operating under the name of that person; or
(3) any person who acts solely as an intermediary and does not interact directly with a taxpayer in the making of the refund anticipation loan.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 135 (H.B. 1344), Sec. 1, eff. September 1, 2007.
Renumbered from Finance Code, Section 351.002 by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.001(17), eff. September 1, 2009.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.002(4), eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/FI/htm/FI.352.htm
- Text hash
- sha256 9433403a3cfa1351204d7f7c3c783ef03587fe6ba1e188843f5c77107840c998
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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