1. 'Facilitator of a refund anticipation loan' or 'facilitator' means a person who: (a) Receives or accepts for delivery an application for a refund anticipation loan; (b) Delivers a check in payment of the proceeds of a refund anticipation loan; or (c) In any other manner, acts to allow or facilitates the offering or making of a refund anticipation loan. 2. The term includes, without limitation, a tax preparer who engages in any of the acts described in subsection 1. 3. The term does not include: (a) A bank, thrift, savings association, industrial bank or credit union operating under the laws of the United States or this State; (b) An affiliate, other than a tax preparer, that is a servicer for such an entity; or (c) Any person who acts solely as an intermediary and does not deal with a customer in the making of a refund anticipation loan. (Added to NRS by 2005, 1643)
Nevada Legal Code