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)