4.   A tax preparer shall provide an itemized statement of all service charges and fees to the client, including, but not limited to, charges and fees for each of the following:
 
   a.   tax return preparation;
 
   b.   electronic filing of a tax return;
 
   c.   providing or facilitating a refund anticipation loan or refund anticipation check; and
 
   d. (1) any interest, including the estimated amount of interest in the event a refund is delayed, under the terms and conditions of a refund anticipation loan; and (2) any amounts to be paid to the tax preparer in the event a refund is delayed, under the terms and conditions of a refund anticipation check.
 
   L.2007, c.258, s.4; amended 2022, c.90, s.3.