Terms Used In Virginia Code 6.2-2502

• Applicant: means a customer who applies for a refund anticipation loan through a facilitator. See Virginia Code 6.2-2500
• Customer: means an individual for whom tax preparation services are performed. See Virginia Code 6.2-2500
• 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. See Virginia Code 6.2-2500
• Fraud: Intentional deception resulting in injury to another.
• Person: means any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or other legal or commercial entity. See Virginia Code 6.2-100
• Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
• 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. See Virginia Code 6.2-2500
• 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. See Virginia Code 6.2-2500