Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3174 – Unlicensed Creditors Registration

Holder who is not a credit union or authorized lender under ch. 342 shall register and pay $a fee for each location at which retail installment transactions are originated, serviced or collected. Creditor who is not a credit union or authorized lender under ch. 342 shall register and pay a fee for each location at which credit transactions subject to chapter are originated, serviced or collected. Fees are set by the Finance Commission in amounts to cover administration costs (14.107).

To register as a tax refund anticipation loan facilitator, a person must register with the commissioner and pay a processing fee for each location in an amount prescribed to cover the costs of administration. Commissioner may assess an administrative penalty of $500 for violating chapter 352 (collected under revenue object 3770). 

Late registration may be obtained by paying additional $250 late fee unless renewed within 30 days of due date. Late licensing may be obtained by paying additional $10,000 late filing fee unless renewed within 180 days. A $1,000 late filing fee is due if prior license was in good standing.

As determined by the commissioner. Dates may be staggered. Registration as a tax refund anticipation loan facilitator on or before December 31 of each year.

Amended by H.B. 563, 73rd Leg., R.S.

S.B. 1075, 73rd Leg., R.S. added late registration fees.

Codified by H.B. 10, 75th Leg., R.S.

Amended by H.B. 1763 and S.B. 317, 77th Leg., R.S.

Registration as a tax refund anticipation loan facilitator added by H.B. 1344, 80th Leg., R.S. under Finance Code Ch. 351. Renumbered to Ch. 352 by S.B. 1969, 81st Leg., R.S.

Were deposited to the General Revenue Fund (No. 0001). Effective 9-1-09, H.B. 2774, 81st Leg., R.S., made the Office of Consumer Credit Commissioner, Agency 466, a semi-independent agency with funds in the Texas Safekeeping Trust Company.

Amended by S.B. 1371, 88th Leg., R.S.