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.