Facilitator of a refund anticipation loan or facilitator defined.
Nev. Rev. Stat. § 604B.030
in effect1. 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: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-604B.htmlFetched: 10/4/2026