NRS 604B.030
“Facilitator of a refund anticipation loan” or “facilitator” defined.

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.

Source: Section 604B.030 — “Facilitator of a refund anticipation loan” or “facilitator” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-604B.­html#NRS604BSec030 (accessed May 26, 2025).

May 26, 2025

§ 604B.030. “Facilitator of a refund anticipation loan” or “facilitator” defined.'s source at nv​.us