* Editor's note – Coun. J. 6-10-96, p. 23652, repealed former Ch. 4-44, which pertained to milk and milk products.
4-44-010 Definitions.
4-44-020 Consumer bill of rights regarding tax preparation services.
4-44-030 Mandatory disclosures.
4-44-032 Written estimate of total charges.
4-44-035 Postings of required information.
4-44-040 Prohibited activity.
4-44-050 Joint and several liability.
4-44-060 Enforcement.
4-44-070 Fines.
As used in this chapter, unless the context indicates otherwise:
"Assisted direct deposit" means a mechanism or agreement through which a consumer's individual income tax refund is deposited in a bank account other than the consumer's bank account, and then the remaining portion of the refund, minus fees, is deposited in the consumer's own bank account.
"Consumer" means a person for whom an individual income tax return is being prepared by a tax preparer; or (ii) who, in contemplation of retaining the tax preparer for tax preparation services, seeks advice or assistance from a tax preparer for tax preparation services.
"Refund anticipation check" means a check or other payment mechanism representing the proceeds of the consumer's individual income tax refund which was issued by a depository institution or other person that received a direct deposit of the consumer's individual income tax refund and for which the consumer must pay a fee or other consideration.
"Refund anticipation loan" means any loan a consumer may receive against his anticipated individual income tax refund.
"Refund settlement product" means assisted direct deposit, a refund anticipation check, a refund anticipation loan, or other similar mechanism, agreement, or transaction that allows a consumer to receive an advancement of money against an anticipated individual income tax refund from a person other than state or federal government, or allows another person to collect fees from the proceeds of the consumer's individual income tax refund.
"Tax preparation services" means advice or assistance in the preparation of individual income tax returns.
"Tax preparer" means a person who, for a fee, provides or who holds himself out as providing tax preparation services. A "tax preparer" shall not include:
1. an attorney-at-law, and the employees of an attorney-at-law, who is a tax preparer;
2. a certified public accountant, and the employees of a certified public accountant, who is a tax preparer;
3. an officer or employee of a federal, state, or local governmental agency who provides tax preparation services in the scope of his employment; or
4. an administrator, conservator, guardian, executor, trustee, receiver or other representative appointed by the court who provides tax preparation services in the scope of that appointment.
"Writing" means information legibly recorded in either paper or electronic form.
(Added Coun. J. 3-14-12, p. 22586, § 1; Amend Coun. J. 12-9-15, p. 15481, § 4)
The department shall produce a document in English and Spanish known as a "Consumer Bill of Rights Regarding Tax Preparation Services". The document shall be written in plain language, published on the department's website, and shall contain the following information:
a) a detailed explanation of commonly offered tax preparation services;
b) a statement that a consumer has the right to file a complaint with the department concerning a tax preparer;
c) information on how to file a complaint with the department concerning a tax preparer;
d) a statement that a consumer shall not be charged any fee or costs without a written contract and that the consumer will receive an estimate of charges prior to entering into any contract;
e) a statement that a tax preparer, who individually or in conjunction with another, makes or offers to make a refund anticipation loan is required to make certain disclosures pursuant to Section 10 of the Tax Refund Anticipation Loan Disclosure Act, 815 ILCS 177/10; and
f) a statement that a consumer is not required to utilize a refund settlement product in order to receive tax preparation services from the tax preparer.
(Added Coun. J. 3-14-12, p. 22586, § 1; Amend Coun. J. 12-9-15, p. 15481, § 4)
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