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17:11D-4 - Itemized statement of service charges

17:11D-4  Itemized statement of service charges.
 
4.A tax preparer shall provide an itemized statement of service charges to the client, including, but not limited to, charges for each of the following:

a.tax return preparation;

b.electronic filing of a tax return; and

c.providing or facilitating a refund anticipation loan.

L.2007, c.258, s.4.
 

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