Nac: Chapter 240A - Document Preparation Services

Link to law: http://www.leg.state.nv.us/nac/NAC-240A.html
Published: 2015

[Rev. 8/28/2014 2:27:12 PM]

[NAC-240A Revised Date: 9-14]

CHAPTER 240A - DOCUMENT PREPARATION

SERVICES

240A.010         Interpretation of terms used in NRS 240A.030.

240A.020         “Display conspicuously” interpreted.

240A.030         Registration with Secretary of

State: Contents of application; bond required; submission of fingerprints

required; process to file cash bond; grounds for rejection of application.

240A.040         Registration with Secretary of

State: Notification of change of information; failure to notify grounds for

suspension of certificate; reinstatement.

240A.050         Registration with Secretary of

State: Contents of renewal application; grounds for rejection of application;

penalties for failure to renew certificate of registration.

240A.060         Return of cash bond.

240A.070         Statement included in advertisement

for services: Requirements for printed or visual form; requirements for purely

verbal form.

240A.080         Complaints about document preparation

service: Methods; required information; procedure for notification by Secretary

of State; investigation of alleged violation; action upon determination

violation occurred.

 

 

 

      NAC 240A.010  Interpretation of terms used in NRS

240A.030. (NRS 240A.030, 240A.250)  As used

in NRS 240A.030:

     1.  “Employee” does not include independent

contractors or persons rendering professional services to an employer on a fee,

retainer or contract basis.

     2.  “Nonprofit organization which qualifies

as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)” means a nonprofit

organization that:

     (a) Is incorporated as a nonprofit corporation

pursuant to chapter 81 or 82 of NRS; and

     (b) Has received a determination letter from the

Internal Revenue Service indicating that the organization is exempt from

taxation pursuant to section 501(c) of the Internal Revenue Code.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.020  “Display conspicuously” interpreted. (NRS 240A.160, 240A.170, 240A.250)  As used

in NRS 240A.160 and 240A.170, “display conspicuously”

means to place the required document in an area of a place of business that is

readily accessible to the public and where the document is visible and may be

read easily by members of the public.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.030  Registration with Secretary of State: Contents of application;

bond required; submission of fingerprints required; process to file cash bond;

grounds for rejection of application. (NRS 240A.100, 240A.250)

     1.  A person who wishes to engage in the

business of a document preparation service must file an application for

registration on a form prescribed by the Secretary of State.

     2.  The application must include, without

limitation:

     (a) The legal name of the applicant;

     (b) The date of birth of the applicant;

     (c) A statement regarding whether the applicant is

a citizen or legal resident of the United States;

     (d) If the applicant is a legal resident of the

United States:

          (1) The alien registration number assigned to

the applicant by the United States Citizenship and Immigration Services of the

Department of Homeland Security; and

          (2) The name listed on the Permanent Resident

Card issued to the applicant by the United States Citizenship and Immigration

Services of the Department of Homeland Security, if different than the name

provided pursuant to paragraph (a);

     (e) The social security number of the applicant; 

     (f) Each physical street address at which the

applicant and the employer of the applicant, if applicable, intend to engage in

the business of a document preparation service;

     (g) The mailing address at which the applicant

prefers to receive correspondence from the Secretary of State;

     (h) The primary telephone number and electronic

mail address of the applicant and any alternative telephone number or

electronic mail address that the applicant prefers to use to correspond with

the Secretary of State;

     (i) The address of any Internet website used by the

applicant or the employer of the applicant to market or solicit the document

preparation service;

     (j) Each name, including any fictitious name, under

which the document preparation service operates;

     (k) If the document preparation service operates

under a fictitious name, proof that the business has complied with the

provisions of chapter 602 of NRS;

     (l) The number of the state business license of the

applicant or the employer of the applicant, as applicable, issued pursuant to NRS 76.100 and the date of

expiration of the license;

     (m) A statement regarding whether the applicant is

licensed to practice law in any jurisdiction and, if so, each jurisdiction in

which the applicant is licensed to practice law;

     (n) A statement regarding whether the applicant is

disqualified from registering as a document preparation service pursuant to

subsection 2 of NRS 240A.100;

     (o) A statement concerning the payment of child

support pursuant to NRS 240A.130;

     (p) Affirmation that the applicant understands the

obligations and responsibilities of a document preparation service and will

comply with applicable provisions of law and be subject to penalties prescribed

by law for any violation thereof; and

     (q) The signature of the applicant.

     3.  The application filed pursuant to

subsection 1 must be accompanied by:

     (a) The bond required pursuant to NRS 240A.120;

     (b) Written verification, on a form prescribed by

the Secretary of State, stating that the fingerprints of the applicant were

taken and directly forwarded electronically or by other means to the Central

Repository for Nevada Records of Criminal History and that the applicant has

given written permission to the law enforcement agency or other authorized

entity taking the fingerprints to submit the fingerprints to the Central

Repository for submission to the Federal Bureau of Investigation for a report

on the applicant’s background; and

     (c) Written authorization for the Secretary of

State to receive the report from the Central Repository regarding the criminal

history of the applicant provided pursuant to paragraph (b).

     4.  If the applicant files a cash bond to

comply with the requirements of NRS

240A.120, the applicant must appear in person at the Office of the

Secretary of State and submit the bond with a form prescribed by the Secretary

of State.

     5.  The Secretary of State may request any

additional information deemed necessary to determine whether an applicant

satisfies the requirements for registration as a document preparation service.

     6.  The Secretary of State may reject any

application for registration submitted pursuant to this section if the

applicant:

     (a) Fails to provide any information requested

pursuant to this section; or

     (b) Does not comply with any other requirement of

this chapter or chapter 240A of NRS.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.040  Registration with Secretary of State: Notification of change of

information; failure to notify grounds for suspension of certificate;

reinstatement. (NRS 240A.250, 240A.270)

     1.  If any of the information provided in an

application for a certificate of registration as a document preparation service

filed pursuant to NAC 240A.030 changes, the

registrant must notify the Secretary of State not later than 30 days after the

change by submitting a form prescribed by the Secretary of State.

     2.  If a registrant fails to notify the

Secretary of State of any change of information as required pursuant to

subsection 1, the Secretary of State may suspend the certificate of

registration of the registrant. The Secretary of State may reinstate such a suspended

certificate if the registrant corrects the information by submitting the form

prescribed pursuant to subsection 1.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.050  Registration with Secretary of State: Contents of renewal

application; grounds for rejection of application; penalties for failure to

renew certificate of registration. (NRS 240A.110, 240A.250)

     1.  To renew a certificate of registration as

a document preparation service, a registrant must submit an application to

renew the certificate at least 30 days before the date of expiration of the

certificate. No extensions will be allowed.

     2.  The application must include, without

limitation:

     (a) The legal name of the registrant;

     (b) The number and date of expiration of the

certificate of registration of the registrant;

     (c) An affirmation that all information submitted

by the registrant pursuant to NAC 240A.030 and 240A.040 on file with the Secretary of State at the

time the renewal application is submitted is current and accurate or any

correction to this information;

     (d) The date of expiration of the state business

license issued pursuant to NRS

76.100 under which the document preparation service is operating at the

time the renewal application is submitted; and

     (e) A statement concerning the payment of child

support included pursuant to NRS

240A.130.

     3.  The Secretary of State may request any

additional information deemed necessary to determine whether the registrant

satisfies the requirements for renewal.

     4.  The Secretary of State may reject any

application to renew a certificate submitted pursuant to this section if the

registrant:

     (a) Fails to provide any information requested

pursuant to subsection 2; or

     (b) Does not comply with any other requirement of

this chapter or chapter 240A of NRS.

     5.  A registrant who fails to renew his or

her certificate pursuant to this section is not authorized to engage in the

business of a document preparation service after the expiration of the

certificate. A person who engages in the business of a document preparation

service after the expiration of the certificate is in violation of NRS 240A.100 and is subject to

the penalties prescribed by NRS 240A.290.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.060  Return of cash bond. (NRS 240A.120, 240A.250)

     1.  A person who files a cash bond with the

Secretary of State pursuant to NRS

240A.120 may request the return of the bond not sooner than 3 years after:

     (a) The date the person has ceased to do business

as a document preparation service; or

     (b) The date of the expiration or revocation of the

certificate of registration.

     2.  A person requesting the return of a bond

must submit the request in writing or on a form prescribed by the Secretary of

State. Such a request must include, if known, any identifying number for the

filing of the bond and the date on which the bond was filed.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.070  Statement included in advertisement for services: Requirements

for printed or visual form; requirements for purely verbal form. (NRS 240A.150, 240A.250)

     1.  The statement required to be included

pursuant to NRS 240A.150 in an

advertisement for the services of a registrant which the registrant

disseminates or causes to be disseminated in printed form or any other visual

form must:

     (a) Be included in any printed material, social

media account, television broadcast, Internet website or other electronic media

which contains a promotion or advertisement of the document preparation services

or related services provided by the registrant;

     (b) Be sufficiently large as to be read easily;

     (c) Be printed in a color that allows the statement

to be clearly legible, including, without limitation, black or blue on a white

background; and

     (d) Contain the number of the certificate of

registration issued to the registrant.

     2.  The statement required to be included

pursuant to NRS 240A.150 in an

advertisement for the services of a registrant which the registrant

disseminates or causes to be disseminated in purely verbal form without any

visual component must:

     (a) Be clearly articulated; and

     (b) Provide the name of the registrant and the

number of the certificate of registration issued to the registrant.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

      NAC 240A.080  Complaints about document preparation service: Methods; required

information; procedure for notification by Secretary of State; investigation of

alleged violation; action upon determination violation occurred. (NRS 240A.120, 240A.250)

     1.  A person may make a complaint with the

Secretary of State about a document preparation service by calling the

toll-free telephone number established pursuant to NRS 240A.250 or submitting a form

for that purpose which is made available on the Internet website of the

Secretary of State. The form may be submitted in person, electronically or by

mail.

     2.  A complaint made pursuant to subsection 1

must include, to the extent practicable:

     (a) The name of the document preparation service;

     (b) The physical street address at which the

document preparation service operates;

     (c) The number of the certificate of registration

of the document preparation service;

     (d) The reason for the complaint and any statutory

provision the document preparation service is alleged to have violated;

     (e) A copy of each document relevant to the

complaint; and

     (f) Any other information deemed relevant by the

person who makes the complaint.

     3.  Not later than 15 business days after a

complaint is made pursuant to this section, the Secretary of State will notify

the document preparation service that a complaint has been made against the

document preparation service. The notice must be sent by certified mail and

shall be deemed to have been received by the document preparation service 3

days after the notice is mailed. The notice must include, without limitation:

     (a) A description of each allegation contained in

the complaint;

     (b) Any statutory provision which the document

preparation service is alleged to have violated;

     (c) An explanation of any disciplinary action that

may be taken against the document preparation service if the complaint is

verified;

     (d) Instructions on the manner in which the

document preparation service may respond to the complaint; and

     (e) A statement that the document preparation

service must respond to the complaint not later than 15 days after receiving

the notice.

     4.  A document preparation service against

whom a complaint has been made must respond to the complaint not later than 15

days after receiving the notice described in subsection 3.

     5.  After receiving the response submitted by

the document preparation service or the expiration of the 15-day period for

submitting a response pursuant to subsection 4, the Secretary of State will

determine whether a violation has likely occurred and, if he or she determines

that a violation has likely occurred, may conduct an investigation pursuant to NRS 240A.260. If the Secretary of

State determines that a violation:

     (a) Has not occurred, he or she will notify the

document preparation service and the person who submitted the complaint of this

determination and the reasons for the determination.

     (b) Has likely occurred, he or she will notify the

document preparation service and the person who submitted the complaint that:

          (1) An investigation may be conducted pursuant

to NRS 240A.260; and

          (2) If, after such an investigation, the

Secretary of State determines that a violation has occurred, the Secretary of

State may take any action authorized pursuant to subsection 2 of NRS 240A.260.

     (Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)
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