§ 372. Consumer bill of rights regarding tax preparers. (a) A tax\npreparer shall provide his or her customers with a receipt containing an\naddress and phone number at which the preparer can be contacted\nthroughout the year.\n (b) The department shall, in accordance with regulations promulgated\nby the commissioner of taxation and finance, produce and make available\nto taxpayers and tax preparers an informational flier regarding\nconsumers' rights and laws concerning tax preparers to be called a\n"consumer bill of rights regarding tax preparers". The department shall\nconsult with the department of state, to enhance distribution of fliers\nto consumers. The flier shall also be made available on the department\nand the department of state's internet site, and shall contain\ninformation including, but not limited to, the following:\n (1) postings required by state and federal laws, such as price posting\nand posting of qualifications;\n (2) explanations of some of the commonly offered services and industry\njargon, such as preparation of short and long federal forms, refund,\nelectronic filing, express mail, direct deposit, refund anticipation\ncheck, refund anticipation loan, quick, instant, rapid, fast, fee, and\ninterest;\n (3) basic information on what a tax preparer is and is not required to\ndo for a consumer, such as the preparer's responsibility to sign a\nreturn, that a tax preparer may not be required to accompany a consumer\nto an audit but the company may have a voluntary policy to accompany\nconsumers to audits; and\n (4) the telephone numbers of the department for information and\ncomplaints.\n The flier shall be in a form which is easily reproducible by photocopy\nmachine.\n (c) The department shall coordinate its response to consumer tax\npreparer complaints with the department of state, as the department\ndeems appropriate.\n (d) A copy of the consumer bill of rights regarding tax preparers\nshall be provided to individuals or businesses on request to the\ndepartment, and shall be sent by the department no later than October\nfifteenth of each year to each tax preparer who has been found to be in\nviolation of this subdivision or any other provision of this section\nwithin the previous calendar year. Each tax preparer subject to this\nsection shall obtain a current consumer's bill of rights regarding tax\npreparers from the department and shall reproduce it so that it is clear\nand legible. As of January first of each year, each tax preparer shall\ngive to each customer, free of charge, a current, legible copy of the\nconsumer's bill of rights regarding tax preparers prior to any\ndiscussion with the customer. Each such tax preparer shall also verbally\ndirect the consumer to review the consumer bill of rights regarding tax\npreparers and shall answer any questions the consumer may have about its\ncontents.\n (e) (1) Any tax preparer who advertises the availability of a refund\nanticipation loan or refund anticipation check may not directly or\nindirectly represent such a loan as a refund. Any advertisement which\nmentions a refund anticipation loan must state conspicuously that it is\na loan and that a fee or interest will be charged by the lending\ninstitution. The advertisement must also disclose the name of the\nlending institution.\n (2) (i) Before any taxpayer enters into a refund anticipation loan,\nthe tax preparer facilitating such loan shall provide the following\ndisclosure to the taxpayer in writing in at least fourteen-point type:\n "YOU ARE NOT REQUIRED TO ENTER INTO THIS REFUND ANTICIPATION LOAN\nAGREEMENT MERELY BECAUSE YOU HAVE RECEIVED THIS INFORMATION.\n IF YOU DO SIGN A CONTRACT FOR A REFUND ANTICIPATION LOAN, YOU WILL BE\nTAKING OUT A LOAN. YOU WILL BE RESPONSIBLE FOR REPAYMENT OF THE ENTIRE\nLOAN AMOUNT AND ALL RELATED COSTS AND FEES, REGARDLESS OF HOW MUCH MONEY\nYOU ACTUALLY RECEIVE IN YOUR TAX REFUND. IF YOUR REFUND IS DELAYED, YOU\nMAY HAVE TO PAY ADDITIONAL COSTS.\n I
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