1. “Facilitator of a refund anticipation loan” or “facilitator” means a person who:
(a) Receives or accepts for delivery an application for a refund anticipation loan;
(b) Delivers a check in payment of the proceeds of a refund anticipation loan; or
(c) In any other manner, acts to allow or facilitates the offering or making of a refund anticipation loan.
2. The term includes, without limitation, a tax preparer who engages in any of the acts described in subsection 1.
3. The term does not include:
(a) A bank, thrift, savings association, industrial bank or credit union operating under the laws of the United States or this State;
(b) An affiliate, other than a tax preparer, that is a servicer for such an entity; or
(c) Any person who acts solely as an intermediary and does not deal with a customer in the making of a refund anticipation loan.