Texas Labor Code - Section 301.106. Application For Refund; Issuance
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Texas Lawyer > Labor Code > Texas Labor Code - Section 301.106. Application For Refund; Issuance
§ 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, § 4.01, eff. Jan. 1,
1994. Redesignated from V.T.C.A., Human Resources Code § 31.076
and amended by Acts 1997, 75th Leg., ch. 228, § 2, eff. Sept. 1,
1997.
Section: 301.083 301.084 301.101 301.102 301.103 301.104 301.105 301.106 301.107 301.108 301.151 301.152 301.153 301.154 301.155
Last modified: August 10, 2007
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