In this chapter:
(1) “Borrower” means an individual who receives the proceeds of a refund anticipation loan.
(2) “Facilitator” means a person who processes, 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.
(3) “Lender” means a person who extends credit to a borrower in the form of a refund anticipation loan.
(4) “Refund anticipation loan” means a loan borrowed by a taxpayer based on the taxpayer’s anticipated federal income tax refund.
(5) “Refund anticipation loan fee” means a fee imposed or other consideration required by the facilitator or the lender for a refund anticipation loan. The term does not include a fee usually imposed or other consideration usually required by the facilitator in the ordinary course of business for services not related to the making of loans, including a fee imposed for tax return preparation or for the electronic filing of a tax return.