NC General Statutes

N.C. Gen. Stat. § 53-247 (2026)

Registration requirement

✓ current as of July 2026

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(a) Registration Requirement. No person may individually or in conjunction or cooperation with another person process, receive, or accept for delivery an application for a refund anticipation loan or a check in payment of refund anticipation loan proceeds without first being registered with the Commissioner in accordance with the registration procedure provided in this Article.

(b) Criminal Penalty. Violation of this section is a Class 2 misdemeanor, which may include a fine of up to two thousand dollars ($2,000).

(c) Exemption. This section does not apply to a person doing business as a bank, savings association, or credit union, under the laws of this State or the United States. (1989 (Reg. Sess., 1990), c. 881, s. 2; 1993, c. 539, s. 427; 1994, Ex. Sess., c. 24, s. 14(c).)

Notes of Decisions

Cited in 1 case, 1993–1993 · leading case: North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham, 429 S.E.2d 544 (N.C. 1993).

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North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham, 429 S.E.2d 544 (N.C. 1993). · cites it 6× “§ 53-247(a). Banks, savings associations or credit unions doing business under North Carolina or United States law are specifically exempted.”

— N.C. Gen. Stat. § 53-247(a) — 1 case

North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham, 429 S.E.2d 544 (N.C. 1993). “§ 53-247(a). Banks, savings associations or credit unions doing business under North Carolina or United States law are specifically exempted.”

— N.C. Gen. Stat. § 53-247(b) — 1 case

— N.C. Gen. Stat. § 53-247(c) — 1 case

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