04 NCAC 03J .0304 DISCLOSURES
(a) For the purposes of G.S. 53-249(d)(1), (2), the registrant shall disclose to the debtor the following fees:
(1) The creditor fee;
(2) The facilitator loan fee;
(3) All loan-related fees;
(4) The electronic filing fee;
(5) The total dollar amount of the fees disclosed pursuant to Subparagraphs (a)(1)-(3) of this Rule.
(b) For the purposes of G.S. 53-249(d)(5), the term "appropriate taxing authority" shall mean the Internal Revenue Service.
(c) All disclosures made pursuant to G.S. 53-249(d) shall be made on a form or forms detached from the application. The registrant shall provide an applicant for a refund anticipation loan with a copy of all such disclosure forms. In the case of an application for a refund anticipation loan by a married couple who are filing a joint tax return, the registrant may satisfy this provision by providing one copy of all such disclosure forms to the couple.
History Note: Authority G.S. 53-249(d); 53-253; 150B-21.2;
Eff. September 1, 1993.