{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/6.2-2500.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/6.2-2500.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/6.2-2500.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/6.2-2500.html"}],"law_id":68734,"edition_id":1,"section_id":68734,"structure_id":15206,"section_number":"6.2-2500","catch_line":"Definitions","history":"2006, c. 399, \u00a7 6.1-474; 2010, c. 794.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Applicant” means a customer who applies for a refund anticipation loan through a facilitator.\n\t\t“Borrower” means an applicant who receives a refund anticipation loan through a facilitator.\n\t\t“Customer” means an individual for whom tax preparation services are performed.\n\t\t“Facilitator” means a person who receives or accepts for delivery an application for a refund anticipation loan, delivers a check in payment of refund anticipation loan proceeds, or in any other manner acts to allow the making of a refund anticipation loan. “Facilitator” does not include a bank, thrift, savings association, industrial bank, or credit union, operating under the laws of the United States or the Commonwealth, an affiliate that is a servicer for such an entity, or any person who acts solely as an intermediary and does not deal with an applicant in the making of the refund anticipation loan.\n\t\t“Refund anticipation loan” means a loan, whether provided through a facilitator or by another entity such as a financial institution, in anticipation of, and whose payment is secured by, a customer’s federal or state income tax refund or by both.\n\t\t“Refund anticipation loan fee” means any fee, charge, or other consideration imposed by a lender or a facilitator for a refund anticipation loan. The term does not include any fee, charge, or other consideration usually imposed by a facilitator in the ordinary course of business for nonloan services, such as fees for preparing tax returns and fees for the electronic filing of tax returns.\n\t\t“Refund anticipation loan fee schedule” means a list or table of refund anticipation loan fees that (i) includes three or more representative refund anticipation loan amounts; (ii) lists separately each fee or charge imposed, as well as a total of all fees imposed, related to the making of a refund anticipation loan; and (iii) includes, for each representative loan amount, the estimated annual percentage rate calculated under the guidelines established by the federal Truth in Lending Act (15 U.S.C. \u00a7 1601 et seq.).\n\t\t“Tax return” means a return, declaration, statement, refund claim, or other document required to be made or filed in connection with state or federal income taxes.","order_by":null,"text":{"0":{"id":248815,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Applicant” means a customer who applies for a refund anticipation loan through a facilitator.\n\t\t“Borrower” means an applicant who receives a refund anticipation loan through a facilitator.\n\t\t“Customer” means an individual for whom tax preparation services are performed.\n\t\t“Facilitator” means a person who receives or accepts for delivery an application for a refund anticipation loan, delivers a check in payment of refund anticipation loan proceeds, or in any other manner acts to allow the making of a refund anticipation loan. “Facilitator” does not include a bank, thrift, savings association, industrial bank, or credit union, operating under the laws of the United States or the Commonwealth, an affiliate that is a servicer for such an entity, or any person who acts solely as an intermediary and does not deal with an applicant in the making of the refund anticipation loan.\n\t\t“Refund anticipation loan” means a loan, whether provided through a facilitator or by another entity such as a financial institution, in anticipation of, and whose payment is secured by, a customer’s federal or state income tax refund or by both.\n\t\t“Refund anticipation loan fee” means any fee, charge, or other consideration imposed by a lender or a facilitator for a refund anticipation loan. The term does not include any fee, charge, or other consideration usually imposed by a facilitator in the ordinary course of business for nonloan services, such as fees for preparing tax returns and fees for the electronic filing of tax returns.\n\t\t“Refund anticipation loan fee schedule” means a list or table of refund anticipation loan fees that (i) includes three or more representative refund anticipation loan amounts; (ii) lists separately each fee or charge imposed, as well as a total of all fees imposed, related to the making of a refund anticipation loan; and (iii) includes, for each representative loan amount, the estimated annual percentage rate calculated under the guidelines established by the federal Truth in Lending Act (15 U.S.C. \u00a7 1601 et seq.).\n\t\t“Tax return” means a return, declaration, statement, refund claim, or other document required to be made or filed in connection with state or federal income taxes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15206,"edition_id":1,"name":"Refund Anticipation Loans","identifier":"25","label":"chapter","depth":3,"order_by":1,"parent_id":12856,"metadata":{},"date_created":"2026-06-26 03:52:57","date_modified":"2026-06-26 03:52:57","permalink":{"id":267153,"object_type":"structure","relational_id":15206,"identifier":"25","token":"6.2\/IV\/25","url":"\/6.2\/IV\/25\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12856,"edition_id":1,"name":"Other Financial Activities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12852,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":267075,"object_type":"structure","relational_id":12856,"identifier":"IV","token":"6.2\/IV","url":"\/6.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12852,"edition_id":1,"name":"Financial Institutions and Services","identifier":"6.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":263249,"object_type":"structure","relational_id":12852,"identifier":"6.2","token":"6.2","url":"\/6.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":68734,"structure_id":15206,"section_number":"6.2-2500","catch_line":"Definitions","url":"\/6.2-2500\/","token":"6.2\/IV\/25\/6.2-2500","metadata":false},{"id":75914,"structure_id":15206,"section_number":"6.2-2501","catch_line":"Advertising; posting refund anticipation loan fee schedules; and disclosures","url":"\/6.2-2501\/","token":"6.2\/IV\/25\/6.2-2501","metadata":false},{"id":83771,"structure_id":15206,"section_number":"6.2-2502","catch_line":"Prohibited activities","url":"\/6.2-2502\/","token":"6.2\/IV\/25\/6.2-2502","metadata":false},{"id":58144,"structure_id":15206,"section_number":"6.2-2503","catch_line":"Right of rescission","url":"\/6.2-2503\/","token":"6.2\/IV\/25\/6.2-2503","metadata":false},{"id":68494,"structure_id":15206,"section_number":"6.2-2504","catch_line":"Preemption of local laws","url":"\/6.2-2504\/","token":"6.2\/IV\/25\/6.2-2504","metadata":false},{"id":57887,"structure_id":15206,"section_number":"6.2-2505","catch_line":"Violations; enforcement","url":"\/6.2-2505\/","token":"6.2\/IV\/25\/6.2-2505","metadata":false}],"next_section":{"id":75914,"structure_id":15206,"section_number":"6.2-2501","catch_line":"Advertising; posting refund anticipation loan fee schedules; and disclosures","url":"\/6.2-2501\/","token":"6.2\/IV\/25\/6.2-2501","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/6.2-2500\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 399<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2010, chapter 794<\/a>.<\/p>","references":[{"id":82977,"section_number":"59.1-200","catch_line":"Prohibited practices","order_by":null,"url":"\/59.1-200\/"}],"refers_to":false,"permalink":{"id":267155,"object_type":"law","relational_id":68734,"identifier":"6.2-2500","token":"6.2\/IV\/25\/6.2-2500","url":"\/6.2-2500\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/6.2-2500\/","token":"6.2\/IV\/25\/6.2-2500","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 6.2-2500","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Applicant<\/span>” means a customer<\/span> who applies for a refund anticipation loan<\/span> through a facilitator<\/span>.\n\t\t“Borrower<\/span>” means an applicant<\/span> who receives a refund anticipation loan<\/span> through a facilitator<\/span>.\n\t\t“Customer<\/span>” means an individual for whom tax preparation services are performed.\n\t\t“Facilitator<\/span>” means a person<\/span> who receives or accepts for delivery an application for a refund anticipation loan<\/span>, delivers a check in payment of refund anticipation loan<\/span> proceeds, or in any other manner acts to allow the making of a refund anticipation loan<\/span>. “Facilitator<\/span>” does not include a bank, thrift, savings association, industrial bank, or credit union, operating under the laws<\/span> of the United States or the Commonwealth, an affiliate that is a servicer for such an entity<\/span>, or any person<\/span> who acts solely as an intermediary and does not deal with an applicant<\/span> in the making of the refund anticipation loan<\/span>.\n\t\t“Refund anticipation loan<\/span>” means a loan, whether provided through a facilitator<\/span> or by another entity<\/span> such as a financial institution<\/span>, in anticipation of, and whose payment is secured by, a customer<\/span>’s federal or state income tax refund or by both.\n\t\t“Refund anticipation loan<\/span> fee<\/span>” means any fee, charge, or other consideration imposed by a lender or a facilitator<\/span> for a refund anticipation loan<\/span>. The term does not include any fee, charge, or other consideration usually imposed by a facilitator<\/span> in the ordinary course of business for nonloan services, such as fees for preparing tax returns<\/span> and fees for the electronic filing of tax returns<\/span>.\n\t\t“Refund anticipation loan<\/span> fee<\/span> schedule<\/span>” means a list or table of refund anticipation loan<\/span> fees<\/span> that (i) includes three or more representative refund anticipation loan<\/span> amounts; (ii) lists separately each fee or charge imposed, as well as a total of all fees imposed, related to the making of a refund anticipation loan<\/span>; and (iii) includes, for each representative loan amount, the estimated annual percentage rate calculated under the guidelines established by the federal Truth in Lending Act (15 U.S.C. \u00a7 1601 et seq.).\n\t\t“Tax return<\/span>” means a return, declaration, statement, refund claim, or other document required to be made or filed in connection with state or federal income taxes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 6.2-2500)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Applicant” means a customer who applies for a refund anticipation\nloan through a facilitator.\n\t\t“Borrower” means an applicant who receives a refund anticipation\nloan through a facilitator.\n\t\t“Customer” means an individual for whom tax preparation services\nare performed.\n\t\t“Facilitator” means a person who receives or accepts for delivery\nan application for a refund anticipation loan, delivers a check in payment of\nrefund anticipation loan proceeds, or in any other manner acts to allow the\nmaking of a refund anticipation loan. “Facilitator” does not include\na bank, thrift, savings association, industrial bank, or credit union, operating\nunder the laws of the United States or the Commonwealth, an affiliate that is a\nservicer for such an entity, or any person who acts solely as an intermediary\nand does not deal with an applicant in the making of the refund anticipation\nloan.\n\t\t“Refund anticipation loan” means a loan, whether provided through\na facilitator or by another entity such as a financial institution, in\nanticipation of, and whose payment is secured by, a customer’s federal or\nstate income tax refund or by both.\n\t\t“Refund anticipation loan fee” means any fee, charge, or other\nconsideration imposed by a lender or a facilitator for a refund anticipation\nloan. The term does not include any fee, charge, or other consideration usually\nimposed by a facilitator in the ordinary course of business for nonloan\nservices, such as fees for preparing tax returns and fees for the electronic\nfiling of tax returns.\n\t\t“Refund anticipation loan fee schedule” means a list or table of\nrefund anticipation loan fees that (i) includes three or more representative\nrefund anticipation loan amounts; (ii) lists separately each fee or charge\nimposed, as well as a total of all fees imposed, related to the making of a\nrefund anticipation loan; and (iii) includes, for each representative loan\namount, the estimated annual percentage rate calculated under the guidelines\nestablished by the federal Truth in Lending Act (15 U.S.C. \u00a7 1601 et seq.).\n\t\t“Tax return” means a return, declaration, statement, refund claim,\nor other document required to be made or filed in connection with state or\nfederal income taxes.\n\nHISTORY: 2006, c. 399, \u00a7 6.1-474; 2010, c. 794.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}