Sec. 301.106. APPLICATION FOR REFUND; ISSUANCE. (a) A person may apply for a tax refund voucher for wages paid an employee in a calendar year only on or after January 1 and before April 1 of the following calendar year.
(b) The commission shall promulgate a form for the application for the tax refund voucher. A person must use this form in applying for the refund.
(c) On issuance of the tax refund voucher to the person by the commission, the person may apply the voucher against a tax paid by the person to this state only for the calendar year for which the voucher is issued.
Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.01, eff. Jan. 1, 1994. Redesignated from Human Resources Code Sec. 31.076 and amended by Acts 1997, 75th Leg., ch. 228, Sec. 2, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle B - Texas Workforce Commission; Workforce Development; Employment Services
Chapter 301 - Texas Workforce Commission
Subchapter H. Tax Refund for Wages Paid to Employee Receiving Financial Assistance
Section 301.102. Tax Refund Voucher
Section 301.103. Amount of Refund; Limitation
Section 301.105. Certification
Section 301.106. Application for Refund; Issuance
Section 301.108. Limitation on Conveyance, Assignment, or Transfer of Refund