1. (a) New application. An application for issuance of a new tax refund anticipation loan facilitator registration must be submitted as prescribed by the commissioner at the date of filing and in accordance with the commissioner's instructions. The commissioner may accept the use of prescribed alternative formats in order to accept approved electronic submissions.

2. (b) Required information. The application must include the following required forms and filings. All questions must be answered.

   1. (1) Application for Registration of Tax Refund Anticipation Loan Facilitator.

      1. (A) Each location in this state at which e-file providers authorized by the Internal Revenue Service file tax returns on behalf of borrowers for whom the facilitator acts to allow the making of a tax refund anticipation loan must be separately registered.
      2. (B) The person responsible for the day-to-day operation of the applicant's proposed business location must be named.
   2. (2) Assumed names. For any applicant that does business under an assumed name as that term is defined in Texas Business and Commerce Code, §36.02(7), the applicant must provide all assumed names used.

Source Note:The provisions of this §87.102 adopted to be effective November 8, 2007, 32 TexReg 7916.