Texas Labor Code

§ 301.106 — APPLICATION FOR REFUND; ISSUANCE

LA § 301.106Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part B. TEXAS WORKFORCE COMMISSION; WORKFORCE DEVELOPMENT; EMPLOYMENT SERVICES · Ch. 301. TEXAS WORKFORCE COMMISSION · Art. H. TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING FINANCIAL ASSISTANCE

Statute text

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(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.

Legislative history

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.