Section 352.002 - Restriction on Acting As Facilitator(a) A person may not, individually or in conjunction or cooperation with another person, act as a facilitator unless the person is:(1) engaged in the business of preparing tax returns, or employed by a person engaged in the business of preparing tax returns;(2) primarily involved in financial services or tax preparations;(3) authorized by the Internal Revenue Service as an e-file provider; and(4) registered with the commissioner as a facilitator under Section 352.003.(b) This section does not apply to: (1) a bank, thrift, savings association, industrial bank, or credit union operating under the laws of the United States or this state;(2) an affiliate that is a servicer of a person described by Subdivision (1) operating under the name of that person; or(3) any person who acts solely as an intermediary and does not interact directly with a taxpayer in the making of the refund anticipation loan.Renumbered from Finance Code, Section 351.002 by Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 27.001(17), eff. 9/1/2009.Amended By Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 27.002(4), eff. 9/1/2009.Added by Acts 2007, 80th Leg., R.S., Ch. 135, Sec. 1, eff. 9/1/2007.