Illinois General Assembly - Illinois Compiled Statutes

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205 ILCS 405/3.1

(205 ILCS 405/3.1) (from Ch. 17, par. 4805)

Sec. 3.1.

Nothing in this Act shall prevent a currency exchange from
rendering State or Federal income tax service; nor shall the rendering of
such service be considered a violation of this Act if such service be
rendered either by the proprietor, any of his employees, or a licensed, regulated tax service approved by the Internal Revenue Service. For the purpose of this Section, "tax service" does not mean to make or offer to make a refund anticipation loan as defined by the Tax Refund Anticipation Loan Reform Act.

(Source: P.A. 97-315, eff. 1-1-12; 97-849, eff. 1-1-13.)