40 Tex. Admin. Code § 800.556 - Application for Refund

(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) A person must submit an application for the tax refund voucher on a form promulgated by the Agency.
(c) On issuance of the tax refund voucher to the person by the Agency, 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.

Notes

40 Tex. Admin. Code § 800.556
Adopted by Texas Register, Volume 47, Number 46, November 18, 2022, TexReg 7748, eff. 11/24/2022

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