N.C. Gen. Stat. » Chapter 53
NC General Statutes

N.C. Gen. Stat. § 53-246 (2026)

Definitions

✓ current as of July 2026
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The following definitions apply in this Article:

(1) Applicant.  A person who applies for registration as a facilitator of refund anticipation loans.

(2) Commission.  The State Banking Commission.

(3) Commissioner.  The Commissioner of Banks.

(4) Creditor.  A person who makes a refund anticipation loan.

(5) Debtor.  A person who receives the proceeds of a refund anticipation loan.

(6) Facilitator.  A person who individually or in conjunction or cooperation with another person processes, receives, or accepts for delivery an application for a refund anticipation loan or a check in payment of refund anticipation loan proceeds or in any other manner facilitates the making of a refund anticipation loan.

(7) Person.  An individual, a firm, a partnership, an association, a corporation, or another entity.

(8) Refund anticipation loan.  A loan that the creditor arranges to be repaid directly from the proceeds of the debtor's income tax refund.

(9) Refund anticipation loan fee.  The charges, fees, or other consideration charged or imposed by the creditor or facilitator for the making of a refund anticipation loan.  This term does not include any charge, fee, or other consideration usually charged or imposed by the facilitator in the ordinary course of business for nonloan services, such as fees for tax return preparation and fees for electronic filing of tax returns.

(10) Registrant.  A person who is registered as a facilitator of refund anticipation loans under this Article. (1989 (Reg. Sess., 1990), c. 881, s. 2.)

 

Notes of Decisions
Cited in 1 case, 1993–1993 · leading case: North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham.
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North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham (N.C. 1993). · cites it 6× “§ 53-246(4); and facilitators are those who process, receive, or accept for delivery an application for an RAL or a check in payment of RAL proceeds or otherwise facilitate the making of RALs, id.”
— N.C. Gen. Stat. § 53-246(4) — 1 case
North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham (N.C. 1993). “§ 53-246(4); and facilitators are those who process, receive, or accept for delivery an application for an RAL or a check in payment of RAL proceeds or otherwise facilitate the making of RALs, id.”
— N.C. Gen. Stat. § 53-246(6) — 1 case
North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham (N.C. 1993). “§ 53-246(4); and facilitators are those who process, receive, or accept for delivery an application for an RAL or a check in payment of RAL proceeds or otherwise facilitate the making of RALs, id.”
— N.C. Gen. Stat. § 53-246(8) — 1 case
North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham (N.C. 1993). “§ 53-246(4); and facilitators are those who process, receive, or accept for delivery an application for an RAL or a check in payment of RAL proceeds or otherwise facilitate the making of RALs, id.”
— N.C. Gen. Stat. § 53-246(9) — 1 case
North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham (N.C. 1993). “§ 53-246(4); and facilitators are those who process, receive, or accept for delivery an application for an RAL or a check in payment of RAL proceeds or otherwise facilitate the making of RALs, id.”
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