40 Tex. Admin. Code § 800.557 - Limitations
(a) A person may
only apply for a tax refund related to wages paid while the person's employee
was covered by health care coverage in accordance with §
800.554(3) of
this subchapter and the cost of coverage was paid in full or in part by the
person.
(b) A person may convey,
assign, or transfer a refund under this subchapter to another person only if:
(1) the employing unit is sold, conveyed,
assigned, or transferred, in the same transaction or in a related transaction,
to the person to whom the refund is conveyed assigned, or transferred;
or
(2) the person to whom the
refund is conveyed, assigned, or transferred:
(A) is subject to a tax administered by the
comptroller and deposited to the credit of the state General Revenue Fund
without dedication; and
(B)
directly or indirectly owns, controls, or otherwise directs, in whole or in
part, an interest in the person from whom the refund is conveyed, assigned, or
transferred.
Notes
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